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1 FINANCE MCQS

The point where the Net Present Value (NPV) profile crosses the horizontal axis on a graph indicates the project’s ____________?

  • Costs
  • Cash flows
  • Internal Rate of Return (IRR)
  • External Rate of Return
Correct Answer: C. Internal Rate of Return (IRR)

Detailed Explanation

On an NPV profile graph, the horizontal axis represents the discount rate, and the vertical axis shows the NPV value. The point where the NPV profile crosses the horizontal axis is the rate at which NPV becomes zero. This rate is the Internal Rate of Return (IRR), which is the discount rate that makes the present value of cash inflows equal to the initial investment.

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