medium · Principles of Finance capital-budgeting

Under capital rationing, why might a firm use the 'Profitability Index' (PI) instead of just ranking by the highest absolute NPV?

  1. Ranking by NPV is always mathematically identical to ranking projects by PI.
  2. PI identifies the 'bang for the buck', maximizing total NPV within a limited budget.
  3. PI ignores the firm's cost of capital entirely, supposedly easing use in volatile markets.
  4. PI is simply a more precise way for analysts to estimate a project's true internal rate of return.

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