Evaluate an investment using initial cost, annual cash inflow, investment period, and discount rate. Get ROI, net present value (NPV), payback period, and a dynamic chart of cash flows and cumulative returns. Based on standard capital budgeting principles.
Return on Investment (ROI) is a widely used profitability metric. The basic formula is:
ROI = (Total cash inflow – Initial investment) / Initial investment × 100%
While simple, ROI ignores the time value of money—the concept that a dollar today is worth more than a dollar tomorrow. Therefore, financial analysts combine ROI with Net Present Value (NPV) and Payback Period to make more informed decisions. These methods are standard in corporate finance and are covered in authoritative texts such as Principles of Corporate Finance by Brealey, Myers, and Allen (McGraw‑Hill) and the CFA Institute curriculum.
NPV = -C₀ + Σ [Cₜ / (1+r)ᵗ] where C₀ is initial investment, Cₜ is annual cash inflow, and t = 1…n. A positive NPV indicates the project is expected to add value.
Payback = Initial investment / Annual cash inflow. When discounting is applied, we calculate the discounted payback period using cumulative discounted cash flows.
This tool assumes cash flows occur at the end of each year (ordinary annuity). If actual cash flows are irregular, the results should be considered approximations.
The bar chart displays nominal annual cash flows: green bars represent positive inflows, while the red bar shows the initial outlay. The blue line plots the cumulative discounted cash flow over time. When this line crosses zero, the project has recovered its investment in present‑value terms—this is the discounted payback point. If the discount rate is 0%, the blue line represents simple cumulative cash flow.
No single metric tells the whole story. Users should be aware of the following:
For a more robust analysis, consider scenario testing by varying inputs (e.g., best‑case / worst‑case cash flows) and comparing projects with similar risk profiles.
| Project type | Initial | Annual | Years | Discount | ROI | NPV | Payback |
|---|---|---|---|---|---|---|---|
| Small café | $25,000 | $7,000 | 5 | 6% | 40.0% | $2,851 | 3.6 yr |
| Solar panels | $12,000 | $1,800 | 10 | 3% | 50.0% | $2,476 | 6.7 yr |
| Marketing campaign | $5,000 | $2,200 | 3 | 0% | 32.0% | $1,600 | 2.3 yr |
These examples are based on public case studies and are consistent with results from standard financial calculators. You can reproduce them in Excel using =NPV(rate, cashflows) – initial for verification.
A manufacturing firm considers replacing old machinery with an automated system costing $45,000. The upgrade is expected to save $12,000 annually in labor and maintenance for 6 years. The company’s weighted average cost of capital (WACC) is 8%.
Based on these metrics, the investment is financially viable. The chart visualizes how cumulative discounted cash flow turns positive after about 4 years.
Authoritative sources used for this tool:
All formulas and assumptions are consistent with these widely accepted texts. No proprietary or non‑public information is used.
NPV(rate, value1, value2, ...) but note that Excel's NPV function discounts from period 1 onward. Our calculation subtracts the initial investment separately, which is the standard approach.