irr vs mirr vs xirr. A: It helps to distinguish between the Internal Rate of Return (“IRR”) and the Excel formulas =IRR and =XIRR. irr vs mirr vs xirr

 
 A: It helps to distinguish between the Internal Rate of Return (“IRR”) and the Excel formulas =IRR and =XIRRirr vs mirr vs xirr  (MIRR) - The MIRR adjusts for the timing of cash flows, so that it more accurately reflects the actual rate of return on an investment

Modified Internal Rate Of Return - MIRR: Modified internal rate of return (MIRR) assumes that positive cash flows are reinvested at the firm's cost of capital, and the initial outlays are financed. Modified internal rate of return (MIRR) is a similar technique to IRR. To calculate IRR in Excel, you can use the IRR function, MIRR function, or XIRR function. 투자 계획에 대한 내부 수익률 (IRR)은 초기 현금 유출에 대한 예상 현금 유입의 현재 가치에 해당하는 비율입니다. XIRR Example Both XIRR and CAGR are accurate measures to check a mutual fund’s returns, however XIRR is for SIPs and CAGR is for lump sum. Formula Annual TWR Formula Given Four Quarterly Returns: [(1+R 1)(1+R 2)(1+R 3)(1+R 4)] – 1IRR, a long-standing industry standard, signifies the discount rate at which an investment's net present value (NPV) reaches zero. I'm attempting to calculate IRR (internal rate of return) for non-periodic cashflows using R (similar to the Excel function named XIRR). vs. 93/90000)^ (1/6)}-1 = 3. It is important to be careful while selecting your. As a basic primer, both the IRR and XIRR functions aim to figure out the discount rate that should be inserted in the present value formula so that. 7 lakh, the CAGR would be calculated as follows: CAGR = [ (7,00,000/5,00,000)^⅕] – 1 = 6. finance_rate: The cost of borrowing (i. Step 4: Now, use the XIRR function in any other row. The result of this calculation is 16. One interpretation of this rule is to see the IRR as a project "return. The main difference in IRR vs XIRR is that IRR deals with cash flows at regular intervals, while the XIRR deals with irregular cash flows. . While IRR assumes that cash inflows from an investment are reinvested at the IRR itself, MIRR modifies this assumption. Put the formula as: =XIRR (values, dates), values and dates are the cell ranges. Because cash flows are factored into the calculation, greater weighting is given to those time periods when more money is invested in the. 48). So, CAGR shows that your investment of Rs. IRR. 8% as the investor would have had a larger portfolio during the third year, when the annual performance was negative. If you have an investment today… | 28 comments on LinkedInThe compound annual growth rate (CAGR) measures the return on an investment over a certain period of time. MIRR where dates are taken into account is called XMIRR. Use this Spreadsheet to calculate XIRR for yourself. The Excel IRR function returns the internal rate of return for a series of periodic cash flows represented by positive and negative numbers. While the CAGR gives the average return rate for a specific period, XIRR considers the cash inflows and outflows to provide an accurate annual return rate. In the function search box, type in XIRR for this type of IRR function (or select XIRR if given a choice of which IRR function to use). XIRR (values, dates, [guess]) The XIRR function syntax has the following arguments: Values Required. Just comparing Excel IRR (implemented by MSFT) and XIRR, we can infer that there are differences in the implementation. IRR = discount rate/internal rate of return expressed as a decimal. Calculate IRR of non-periodic cash flow payments a. Select the cell “D17” where the MIRR function needs to be applied; click the insert function button (fx) under the formula toolbar, and a dialog box will appear, type the keyword “MIRR” in the search for a function box, MIRR function will appear in select a function box. IRR vs XIRR day count convention. IRR is. IRR is sometimes also called as ERR or economic rate of return. Steps for using Excel’s XIRR function: Click the f x function in Excel. In the investing world, a discount rate is used to define the current value of future cash flow. In the second case, you earn a constant 12 percent p. The IRR, on the other hand, is a simpler measure that only looks at the overall cash flow from an investment. Real Estate Review, 19 (2), 74. The absolute return of fund A is 500 percent and fund B is 1000 percent. Use IRR when your cash flows are regular. Credit Cards — Interest charged on the late payment or non-payment of credit card due, is calculated using the compound interest. If omitted, Excel takes the default value of 10%. Hence, we will calculate the XIRR on an excel as follows: XIRR Value calculation on excel = XIRR (select range of all the values of investment from 1st to last withdrawal), (select all the time periods) x 100. The MIRR calculates a rate of return based on an NPV equal to the cost of investment. Essentially, it reveals the rate at which an investment appreciates or depreciates over time. This template helps you to compare two scenarios of investment having. ”. *IRR is calculated using the XIRR Function in Excel. In this video, I explain the difference between IRR & MIRR and walk through several examples applying the two concepts. 93/90000)^ (1/6)}-1 = 3. From the two cash flows, dividing the. There are five: NPV function, XNPV function, IRR function, XIRR function, and MIRR function. APR is the rate charged to borrowers wanting to take out a loan. If the NPV of an investment is zero it doesn’t. The IRR is also a rate of return (RoR) metric, but it is more flexible than CAGR. 96% (I have multiplied the return by 100 the actual value will be . 5%. By contrast, the XIRR formula considers the dates when the cash flow actually happens. XIRR = AEY. . The results from NPV show some similarities to the figures obtained from IRR under a similar set of conditions. So, when it comes to XIRR vs. 66%. So to give a high level overview, The IRR and XIRR are important functions used frequently in real estate financial modeling and it’s used to calculate the Internal Rate of Return over an investment hold period. We can help 10. =IRR (values, [guess]) Values: an array or a reference to cells that contain numbers for which you want to calculate the internal rate of return. By contrast, MIRR assumes that all future cash inflows get reinvested at a specific rate of return. #4. Using the XIRR function to compute the IRR for both projects demonstrates that the expansion project would produce an internal rate of return of 14. I understand XIRR handles irregular cash flows while IRR assumes periodic cash flows, but why would XIRR return 10. IRR is based on the principle that interim cash flows are reinvested at the project’s IRR. The internal rate of return (IRR) for a cash flow stream is the interest rate (discount rate) that produces a net present value of 0 for the stream. I cannot finish the spread sheet and need some help with it. NPV - Commercial Real EstateTrying to figure out the difference between the IRR vs NPV in real estate investing? In this video, we’ll talk about the. 04% with an MIRR of 25. You're evaluating bonds, annuities, or other investments with consistent, periodic payments. Typically, the higher the IRR, the more profitable an investment will be. Open a New Bank Account Advertiser. Please see my data below, Can anyone please help me with this. Hence, it rolls out the cash flows in annual periods. MIRRLike IRR, XIRR lets the Excel user optionally insert a guess into the Function Arguments screen box. You take the prevalent discount rate and figure out the Net Present Value (NPV) using that discount rate. NPV vs IRRxirr vs irr xirr vs irr เหตุใดจึงใช้ xirr กับ irr xirr กำหนดวันที่ที่เฉพาะเจาะจงให้กับกระแสเงินสดแต่ละรายการทำให้แม่นยำกว่า irr เมื่อสร้างแบบ. 5%, while the new machine purchase would. You're evaluating bonds, annuities, or other investments with consistent,. A series of cash flows that corresponds to a schedule of payments in dates. With MOIC vs. Here CAGR represents the year on year compounded growth and is known as compounded annualized growth rate. . Option 2: Invest 1,000,000 at time 0 and get back 1,100,000 at time 1. Given the complexity of this calculation, Excel (and other spreadsheet software) offers 3 different functions (readymade formulas) to do this easily, based on the specific nature of cashflows. Where: CF = cash inflow. 907% shows that the fund grew at the rate of 2. MIRR Function = MIRR (values, finance_rate, reinvest_rate) values: The array or range of cells with the value of the cash flows, including the initial outflow. = 166. If you have an investment today of 100, are getting 12 each year, and. Gross vs Net IRR: Calculation Differences. To calculate XMIRR, provide the two interest rates: Finance Rate: the cost of capital. From the two cash flows, dividing the aggregated. My initial stab at the answer is below, where CF!AY42:AY88 contains the cash flows and CF!B42:B88 contains the dates. 2017/7/20 EXCEL財務函數IRR、XIRR、MIRR. Annual Percentage Rate (APR) is the lender's IRR for a mortgage. Play with it to learn how to use Data Tables, XIRR and IRR functions. One thing to keep in mind as you watch is that the =XIRR () formula annualizes the IRR, whereas the =IRR () formula will return the rate of return for the period (month, quarter, year, etc. a. the discount rate at which the NPV of a project is zero. NPV and IRR both measure the cash flows of a business, investment, or project, but from different perspectives. The internal rate of return (IRR) is PE’s key performance indicator and measures the annualized yield achieved over the holding period of an investment. D7=((1+D6)^D2)-1CAGR and IRR help you compute the returns on lump sum and regular multi-cash-flow investments, respectively. XIRR return is a valuable tool for. Why is this? In our guide to the difference between IRR and XIRR, we’ll take you through the ins and outs of the IRR and XIRR formulas, providing you with a comprehensive. YIELD seems to take coupon payment frequency into account, even with a zero coupon bond. XIRR vs. for the first 10 years and 6 percent p. XIRR vs. The IRR is 7. 8% for the Year 5 internal rate of return (IRR). XIRR vs CAGR. finance_rate: The cost of borrowing (i. Returns must be calculated for. MIRR is a modification of the IRR calculation and is a more accurate reflection of the true rate of return for a series of cash flows. 2. In the first case, you earn a constant 6 percent p. In this case, we want to calculate the IRR for the first 5 years, so we have selected the range B4 to B9. The main difference between the IRR function and the rate function in Excel is that: The IRR function calculates the internal rate of return for a stream of cash flows. the irr function assumes periodic cashflows and doesn't take dates as an argument. XIRR and CAGR represent returns from your mutual fund investments, but their applications differ. The IRR calculates the interest rate where the NPV is zero. อัตราผลตอบแทนภายในหรือ IRR หมายถึงวิธีการคำนวณอัตราคิดลดโดยพิจารณาจากปัจจัยภายในเช่น. Return : {108150. XIRR vs. For my company’s deals, we want a 5-year IRR to the limited partners of at least 15%. IRR – Why The Difference MattersFor this series of cashflows, the standard IRR function is returning -2. The investment must have a negative sign, as it is a cost. The XIRR and IRR functions in Excel are nearly identical besides one critical difference: timing assumptions. MIRR Formula. This document is how you can validate these two functions. CAGR represents the smooth average annual growth rate of an investment, assuming that it has grown at a steady rate over the specified period. You will have to enter SIP transactions, and the corresponding dates from mutual fund statements in the excel sheet. Assume that a two-year project with an initial investment of $195 and a cost of capital of 12%, will return $121 in year one and $131 in year 2. XIRR is a more versatile function that gives you the flexibility to assign specific dates to each cash flow, making. XIRR (values, dates, [guess]) The XIRR function syntax has the following arguments: Values Required. When, IRR = 15%, Cost of Capital < 15%, the project can be accepted, yet if the Cost of Capital is equal to 19%, which your higher than 15%, the project will been subject to rejection. IRRs are generally higher early in an investment’s life; MOIC is generally higher later in an investment’s life. Because of this, XIRR is a more accurate way to evaluate an investment. CAGR smooths out any fluctuation, in returns, that might have occurred within each period and provides the annualized rate of return of an investment. Using a changing rate (starting with [guess]), XIRR cycles through the calculation until the result is accurate within 0. Suitable for lumpsum investments. #excel #irr #xirr #cash #rateofreturnThe extended rate of return (XIRR) function is a financial function that calculates the internal rate of return (IRR) for a series of cash flows that occur at irregular intervals. Apart from the IRR metric, you can also determine the profitability of an investment with MIRR – the modified internal rate of return. 3. It’s essentially an adjustable ROI that businesses can use to customize results in accordance with their needs. Open Live Script. IRR = XIRR (Table,Table [Amount],Table [Transaction Date]), even when guess value is added. Thus if your quarterly cash flows return an XIRR of 5% then this is the APR (AEY). When you have made multiple investments (at different points in time), in the same financial instrument, SIPs for example. Same may be found by rearranging the AEY formula given earlier. where r is the discount rate or IRR, and n is the number of time. investment. The investment must have a negative sign, as it is a cost. In this case, XIRR = 15. Internal Rate of Return (IRR) Calculator I need a calculator to determine an Internal Rate of Return (IRR). XIRR vs. IRR accounts for the timing and magnitude of fund cash flows. However, the modified IRR also falls prey to not being able to factor in the dates. 7%. If the first value is a cost or payment, it must be a. 01% and a weighted ROIC of 47. IRR in Excel. Type ‘=' followed by the XIRR (Range of cells for investment, range of cells for dates, expected IRR). The MIRR function is flexible enough to accommodate separate interest rates for borrowing and investing cash. In this example, the TWRR would be the same 4. Regular Internal Rate of. XIRR is especially useful for calculating returns on Mutual Fund SIP investments. Does calculating an IRR monthly vs yearly make a difference? What about the question of whether to use the beginning or end of period? This article and video use the XIRR (and XNPV) process introduced by Microsoft Excel in 1997 to show why monthly calculation is important, and using the XIRR (and XNPV) means the question of beginning or end of. To calculate. b. An array or a reference to cells that contain numbers for which you want to calculate the internal rate of return. In Excel, the input would be like this: =XIRR(Dates, Cash Flows). ‍ Although both formulas are used to measure the rate of return on an investment, there are some notable differences between them. The basic concept of deriving IRR is simple. For that reason, he cannot take IRR as his annual yield. 3. By contrast, the XIRR formula considers the dates when the cash flow actually happens. e. Find the internal rate of return for an investment of $10,000 that returns the following nonperiodic cash flow. dates - A range of cells containing the corresponding dates for each. 93/90000)^ (1/6)}-1 = 3. MIRR takes into account a separate reinvestment rate and a financing rate, providing a more realistic reflection of an investment's potential returns. I have not done any research to try to ascertain when it is or when it isn’t; I. $endgroup$ –The higher IRR of an undertaken project indicates more worth pursuing and expected to give good return in future. They use different rates. XIRR is a more accurate return measure because it. IRR Calculation Formula . The MIRR calculates a rate of return based on an NPV equal to the cost of investment. EDIT. 26 or $6. 5 years, CAGR will. ‍ What Is XIRR? ‍ XIRR stands for Extended Internal Rate of Return and is very similar to regular IRR, but there are a few key differences. XIRR is an Internal Rate of Return (IRR) for mutual funds. You are comparing apples with oranges. The IRR function assumes that all the periods in a series of cash flows are equal. The dates are constructed as a function of DAYS360, so they are equally separated by 180 days on 30/360 and ~180-183 on actual basis. IRR. XIRR is commonly used when evaluating mutual funds with irregular cash flows. Not surprisingly, interpreting IRR results in a way that makes practical sense for. XIRR is the IRR when the. national rate of return is a rate of interest which matches present value of future pos flows with the initial capital outflow. Here, taking the same example we can see Investment is made at irregular intervals. What XIRR does is that it aggregates all these CAGRs to give you the overall CAGR for all cash flows taken together. Then reverse this number by adding 1 to it and raising it to 272nd power and finally subtract 1. CAGR should be used for 3 years and more. investment. for the first 10 years and 12 percent for the last 10 years. . IRR is the periodic rate of return - IRR uses 30/360 day count convention. Notice that the IRR is now 13. IRR in Excel. See Also. IRR, you should always use XIRR unless you explicitly want to calculate the IRR over a yearly period. So. Save. NPV or otherwise known the Net Present Value method, assures one present value of the fluidity of cash, of an investment project, that uses the cost of capital the a cash course. MIRR is much more precise than IRR. a. It is attained when the Net Present Value (NPV) of the project amounts to zero. พื้นฐานของ NPV และ IRR. [guess] (optional argument) – This is an initial guess – or estimate – of what the IRR will be. When to use IRR vs. The MIRR function also considers the interest from the reinvestment of money. NPV. IRR vs XIRRTHE FOLES - Team Meeting Notes Broker Growth Assumptions Notes from discussion with team. 2. 96%. The modified internal rate of return is a financial calculator. Unfortunately, these investment decisions had. ROI & CAGR. Generally speaking, when making a capital investment, if a project’s MIRR is higher than the expected ROI then it’s a solid investment. IRR is a simplified version of the XIRR formula in which the timing is given in number of years (or other periods) whereas CAGR can be viewed as an IRR calculation with a single cash outflow and a single cash inflow event. k. In order to calculate TWRR an investor needs to know when investment contributions or withdrawals were made, how much they were, and where the portfolio was valued at the time. CAGR is useful for evaluating the long-term performance of an investment, while XIRR is particularly useful for evaluating the performance of mutual funds that involve periodic investments or redemptions, such as. So, if you invest Rs 5 lakh for 5 yrs after which the value of your investment is Rs. C = Cash Flow at time t. ” MIRR vs. 90%. This function is more suitable for. 000001%. XIRR Calculator. It assumes that the positive cash flows from a project are reinvested on the same rate of return as that of investments. MIRR vs. The IRR function uses one required argument and one optional: The values: they represent the series of cash flows, including net income value and investments. A series of cash flows that corresponds to a schedule of payments in dates. What are their differences and which should you. CAGR calculates the rate of return based only on the beginning and ending investment value. XIRR came into existence as one of three functions in Excel (others being IRR and MIRR) to calculate the internal rate of return (which is a bona fide mathematical concept). Suitable for lumpsum investments. Steps to calculate XIRR in Excel: You need to enter all your transactions in single column. In contrast, the IRR does not take the cost of the. MIRR function. Subsequent payments are discounted based on a 365-day year. It is calculated by the Internal Rate of Return (IRR) for a collection of money. IRR is used for private fund managers because they typically exercise a degree of control over the amount and timing of fund cash flows. IRR vs. The modified internal rate of return function (MIRR) accepts both the cost of investment (discount rate) and a reinvestment rate for cash flows received. XIRR is the abbreviation for Extended Internal Rate of Return. collapse all. Like CAGR, internal rate of return, or IRR, is a metric used by commercial real estate investors to calculate the profitability of an investment. IRR accounts for the timing and magnitude of fund cash flows. IRR, you should always use XIRR unless you explicitly want to calculate the IRR over a yearly period. You need to use the excel DATE function to do this. Unlike CAGR, the IRR calculation relies on cash inflows and. XIRR is a single rate of interest that you can apply to all your investments to compare their rate of returns. Hi all I am reviewing a spreadsheet and trying to compare results between IRR and XIRR. The XIRR meaning is the returns earned by you over a period of time, and amount of all cash inflows/outflows, including dividends, capital gains, etc. e. IRR measures the performance of private fund managers. If we were to calculate the IRR using a calculator, the formula would take the future value ($210 million) and divide by the present value (-$85 million) and raise it to the inverse number of periods (1 ÷ 5 Years), and then subtract out one – which again gets us 19. IRR vs XIRR vs MIRR vs XMIRR IRR or internal rate of return stands for the rate of return implied by a stream of cash flows. In fact, if we reviewed on Nov 2019, your absolute cash you get back was lower ($3. The Excel formulas, =IRR and =XIRR, are designed to. However, in IRR, we do. Investment Return. The difference is due to several factors. 2% but the IRR would have dropped to 3. There are a few different ways to calculate IRR, but the most common is the XIRR function in Excel. 03% compared with the 14. And it does not matter what the periods are so long as they are evenly spaced. =XIRR (Levered Cash Flow, Corresponding Dates) The internal rate of return (IRR) is determined using the “XIRR” function in Excel, which comprises two arrays: Cash Flow → The cash flow array is the net differential between the cash “inflows” and cash “outflows” in. Most striking, the company’s highest-rated projects—showing IRRs of 800, 150, and 130 percent—dropped to just 15, 23, and 22 percent, respectively, once a realistic reinvestment rate was considered (Exhibit 2). 7 lakh at the end of your investment. Together, MOIC & IRR can help paint a better picture when evaluating PE performance. But, the rolling returns present a different picture altogether by highlighting that the fund. As you already know, the IRR stands for internal rate of return. In the following dataset, you can see that the cash flow is month based instead of year based. What is MIRR? How is it used to judge. IRR to learn which to use for capital budgeting. To further illustrate how contributions and withdrawals impact the IRR, let’s assume that the investor invested the $50,000 a year earlier. The generic formula for the XIRR function is: =XIRR (values, dates, [guess]) The parameter of the XIRR function is: values – a range of cells containing values, including initial investment and incomes. Investments are displayed as negative numbers, while. Re: Schwab YTM vs Excel XIRR. This XIRR value can be used to compare the return from different investment instruments. I calculate the IRR by the product of the single period returns (monthly) where the single period returns are calculated from the change in NAV. Furthermore, in examples where the PV of return phase net cash flows has already been calculated, there is yet another formula for computing MIRR (which is given on the ACCA formulae sheet). Using the example data shown above, the IRR formula would be =IRR (D2:D14,. The MIRR function calculates the modified internal rate of return, or MIRR. See moreWhat is XIRR vs IRR in Excel? In financial modeling and valuation, it’s critical to understand why to use XIRR vs IRR. The biggest difference between the two formulas is that IRR considers the time value of money (TVM) while ROI doesn’t. XIRR (values, dates, [guess]) The XIRR function syntax has the following arguments: Values Required. 67%. Thus, while both ROI and NPV. Time Period (months) Internal Rate of Return (IRR) 6. But they're not the same thing. These measures allow an investor to find out the rate of return he is earning on his investment. The IRR provides a rate of return on an annual basis while the ROI gives an evaluator the comprehensive return on a project over the project’s entire life. -24. When looking to compare similar projects tools such as IRR and MIRR are used. To learn more about the XIRR formula, click here. The internal rate of return is the amount above the break-even point that an investment may earn. So, XIRR and IRR will give the same output if the intervals between cash flows are regular. To calculate IRR using the formula, one would set NPV equal to zero and solve for the discount rate, which is the IRR. Select Financial function. So, CAGR shows that your investment of Rs. The difference between the IRR calculation in Figure 2. Jan 26, 2005. You can use XIRR to calculate returns comprising multiple cash flows at irregular intervals. The first payment is optional and corresponds to a cost or payment that occurs at the beginning of the investment. Then, the Excel XIRR result is 27. Initial Investment. Create a daily IRR by raising the XIRR value to the reciprocal of 365. Interpreting the results, the answer means the user with stated investments and returns will get an IRR of approximately 9%. CAGR of 2. Also outputs the gross return and the net cash. The most important distinction between CAGR and IRR is that. Hello Everyone,In this informative video, we dive deep into the world of financial metrics and explore the key differences between IRR, XIRR, and MIRR and th. If you have a monthly model, (1+IRR ())^12-1 is the more accurate function. In our example, that comes out to be 10%. If your cash flows occur at regular intervals, the IRR function is the appropriate choice. In our example, that comes out to be 10%. Step 2: Apply the IRR formula. Financial managers prefer this method because the cost of capital is a more relevant measure than market. To get the answer, you need to calculate the CAGR for 60 months on first installment, for 59 months on the second installment, for 58 months on the third one and so on and so forth. In other words, it is the expected compound annual rate of return that will be earned on a project or investment. XIRR allows you to assign a date to each individual cash flow. irregular interval cash flows. The accuracy of MIRR is more than. Steps for using Excel’s XIRR function: Click the f x function in Excel. 69% (adjusting for the fact that. Even though option 1 has a higher internal rate of return, option 2 has the highest profit. TVPI vs IRR Similarities. IRR is the rate of return at which NPV is zero or actual return of an investment. When looking to compare similar projects tools such as IRR and MIRR are used. The basic concept of deriving IRR is simple. Leaving aside the fact that IRR is not applicable since your payments are not even, you still have to convert nominal to effective in order to compare the outputs. This way you can calculate IRR using the IRR function for monthly cash flow in Excel. NPV - Commercial Real EstateTrying to figure out the difference between the IRR vs NPV in real estate investing? In this video, we’ll talk about the. 1%, but powerbi throws an error, Calculation error: cannot find a solution; with formula. 이에 반해 일전에 다루었던(아래의 Link를 참고하십시오. As the above examples show, the main difference between gross IRR vs net IRR calculations is the impact of expenses on the cash flow inputs used in the calculation. IRR assumes that all cash flows generated by an investment will be reinvested at the same rate as the IRR. MIRR. Excel's XIRR function is used for non-periodic cash flows. Research on the modified internal rate of return. To calculate IRR, the GP must estimate a fund’s cash flows. In the example shown, the formula in F6 is: = MIRR (B5:B11,F4,F4) In this example, we assume that the reinvestment rate is the same as the cost of capital, so we set both the finance_rate and. MIRR. It considers the timing and magnitude of cash flows. However, there are times when it isn’t. e. Unfortunately, these investment decisions. We can helpIvan Kitov. For example, a $7 million investment that yields $21 million in return has a higher IRR than a $70 million investment that yields $140 million. Learn Finance with Practical Self-Paced Video Lessons . xirr assumes uneven cashflows and basically computes the exact discount factor for each cashflow based on daily discounting using a 365 day calendar.