MyBreakEven | Original fictional USD example | 3 November 2026
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| Time / result | Net cash flow / value | Note |
|---|---|---|
| Initial investment | -20000 | Time zero |
| Year 1 | 9000 | End of year |
| Year 2 | 9000 | End of year |
| Year 3 | 9000 | End of year |
| Discount rate | 0.1 | Illustrative |
| PV of future flows | 22381.667918858 | Keep unrounded values |
| PI | 1.119083395943 | Future PV / 20000 |
| NPV | 2381.667918858 | Future PV - 20000 |
Business / period / source records / assumptions / reviewer / decision / review date
| Time / result | Net cash flow / value | Note |
|---|---|---|
| Initial investment | Enter here | Enter here |
| Year 1 | Enter here | Enter here |
| Year 2 | Enter here | Enter here |
| Year 3 | Enter here | Enter here |
| Discount rate | Enter here | Enter here |
| PV of future flows | Enter here | Enter here |
| PI | Enter here | Enter here |
| NPV | Enter here | Enter here |
PI = present value of future net project cash flows ÷ initial investment. Here the investment occurs at time zero, future amounts are net incremental project cash flows, and discounting uses end-of-year timing. NPV = present value of future net cash flows − initial investment. With these conventions and a positive initial outlay, PI = 1 + NPV ÷ initial investment.
Some sources use a different numerator or treat later investment outlays separately. Do not compare such ratios without reconciling the definitions. A zero initial investment makes this version undefined. Nonconventional cash flows and multiple later capital commitments need an explicitly rebuilt model.
| Time | Net project cash flow | Discount calculation | Present value |
|---|---|---|---|
| 0 | −$20,000 | Initial investment | −$20,000.00 |
| Year 1 | $9,000 | 9000 ÷ 1.10 | $8,181.82 |
| Year 2 | $9,000 | 9000 ÷ 1.10² | $7,438.02 |
| Year 3 | $9,000 | 9000 ÷ 1.10³ | $6,761.83 |
| Future PV total | $27,000 nominal | Sum of unrounded PV | $22,381.67 |
PI is $22,381.6679 ÷ $20,000 = 1.1191. NPV is $2,381.67. Retain unrounded discount factors until the final display. The 10% rate is an illustrative input, not a recommended return, borrowing quote or risk-adjusted rate for your business.