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exercise1 min readLesson 8.3

IRR (Internal Rate of Return)

Finance — Advanced · 20 min

IRR (Internal Rate of Return) is the discount rate that makes NPV = 0. It represents the project's expected annualized return. If IRR > your required return (hurdle rate), the project is worth pursuing. VCs typically seek IRR > 25-35%.

IRR Definition

0 = Σ [CF_t / (1+IRR)^t] - Initial Investment

Solve for IRR. Usually done iteratively (Excel: =IRR function).

VCs target 25-35% IRR on their portfolio. Individual deals must target 50-100%+ IRR to compensate for the many failures.

Key Takeaways

  • IRR = the discount rate that makes NPV = 0.
  • IRR > hurdle rate → invest.
  • VCs need 50-100%+ IRR per deal to achieve 25-35% portfolio IRR.
  • IRR and NPV usually agree — use both for validation.

Frequently Asked Questions

If a project has an IRR of 40% and the hurdle rate is 20%, should you invest?

Answer: Yes — IRR exceeds the hurdle rate

IRR > hurdle rate means the project's return exceeds your minimum required return. Invest. (NPV will also be positive in this case.)

What does a negative IRR mean?

Answer: The project never returns the initial investment

Negative IRR means the total cash flows never exceed the initial investment — you lose money overall.

Why do VCs need individual deals at 50-100% IRR?

Answer: Because most deals fail — portfolio IRR must compensate for losses

In a typical VC portfolio, 60-70% of investments fail or return < 1x. The winners must return 10-50x to achieve 25-35% portfolio IRR.