Internal Rate of Return (IRR)

The discount rate at which a project's NPV would be zero — its implied annual return.

Definition

The discount rate at which the net present value of a project equals zero. Higher IRRs indicate better project economics. IRR is used alongside NPV to evaluate mining project attractiveness to investors.

Why it matters

IRR is how a project is judged against the cost of building it. Financiers generally want to see well above 20% on a junior project, because the study assumptions rarely survive contact with construction.

Where people go wrong

IRR is highly sensitive to the timing of early cash flows, which flatters projects with small starter pits and back-loaded capital. Read it alongside NPV and capex, never alone.

See also

  • Net Present Value (NPV) The present value of future cash flows from a mining project, discounted at a specified rate (typically 5% for
  • Payback Period The time required for a mining project to recover its initial capital investment from net cash flows. Shorter
  • Capital Expenditure (CapEx) The upfront costs required to build a mine, including equipment, infrastructure, and construction. CapEx is di

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