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Internal rate of return

The discount rate that makes the present value of an investment's cash flows equal zero, used as the headline return measure for private funds and any irregular cash-flow stream.

IRR is the private markets equivalent of a money-weighted-return. It answers what annualised rate the invested capital earned, taking the timing of each call and distribution into account.

It can be flattered. Using a credit line to delay capital-call notices shortens the measured holding period and raises IRR without improving the actual result. Early realisations do the same. This is why multiples such as distributions-to-paid-in should always be read alongside it.

Technical caveats: IRR assumes interim distributions are reinvested at the IRR itself, which is rarely true, and cash-flow patterns that change sign more than once can produce multiple mathematical solutions. Public market equivalent comparisons address some of this by benchmarking the same cash flows against an index.

Related: money-weighted-return, distributions-to-paid-in, capital-call, j-curve, private-equity, time-weighted-return

See it drawn

Original diagrams for the ideas on this page. Illustrative, not real market data.

Payoff of a long call at expiryA flat loss equal to the premium below the strike, turning upward at 45 degrees above it.Profit / loss per share08595115125Strike 105Max loss 3 — the premium paidBreakeven 108Profit keeps growingUnderlying price at expiry
Buying a call: payoff at expiry. A 105-strike call bought for 3 loses that whole 3 if the price finishes at or below 105, breaks even at 108, then gains a dollar for every dollar higher. The loss is capped at the premium; the upside is not capped.

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