Profitability Index Calculator

PI = (NPV + initial) / initial = PV of future flows / initial investment. >1 = accept.

Inputs

Result

Profitability index
1.3218
PI > 1 → accept.
  • Initial$100,000.00
  • PV of cash flows$132,183.28
  • NPV$32,183.28
  • PI1.3218
  • DecisionAccept

Step-by-step

  1. PV of future flows = Σ CF_t / (1+0.1)^t = $132,183.28.
  2. PI = PV / initial = 132,183.28 / 100,000.00 = 1.3218.

How to use this calculator

  • Enter initial investment, discount rate, and cash flows.
  • Read PI; >1 means accept.

About this calculator

Profitability index (also called benefit-cost ratio) measures the value created per dollar invested. PI > 1 means present value of future flows exceeds initial cost — same conclusion as positive NPV. Useful for ranking projects under capital constraints (highest PI per dollar wins).

Frequently asked

They give the same accept/reject decision. PI ranks differently for capital rationing because it normalizes by investment size.

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