University guide

Excel for business case studies
NPV, break-even, and scenario analysis

The Excel techniques MBA and business students need for case competitions, coursework, and consulting interviews.

EP
ExcelPro·Sep 19, 2026

Investment analysis

Net Present Value (NPV)

=NPV(discount_rate, cash_flow_range) + initial_investment =NPV(0.10, B3:B7) + B2 -- B2 = initial investment (negative), B3:B7 = years 1-5 cash flows -- Positive NPV = value-creating investment

Internal Rate of Return (IRR)

=IRR(all_cash_flows_including_initial) =IRR(B2:B7) -- B2 = negative initial investment, B3:B7 = positive cash flows -- Compare IRR to cost of capital: if IRR > WACC, invest

Payback period

=initial_investment / annual_cash_flow -- Simple payback (assumes equal annual cash flows) -- For uneven cash flows, use a cumulative cash flow column: =B2+C2 (cumulative cash flow) -- Payback = when cumulative cash flow turns positive

Break-even analysis

Break-even units = Fixed Costs / (Price - Variable Cost per Unit) =B1 / (B3 - B2) Break-even revenue = Fixed Costs / Gross Margin =B1 / ((B3-B2)/B3)

Scenario analysis with Data Tables

Data Tables let you see how NPV or profit changes across a range of assumptions without rebuilding the model.

1. Set up your model with input cells (e.g. discount rate in B1) 2. Create a column of alternative values (e.g. 8%, 10%, 12%, 14%) 3. In the next column, reference your output cell: =NPV_formula_cell 4. Select both columns → Data → What-If Analysis → Data Table 5. Set Column Input Cell = B1 → OK Excel fills in the output for every scenario automatically

Sensitivity analysis

-- Two-variable data table: vary two inputs simultaneously -- Row input = one variable (e.g. price) -- Column input = another variable (e.g. units sold) -- Output shows profit/NPV for every combination
💡 Case competition tip

Always build a separate assumptions section at the top of your model with clearly labelled inputs. Judges and interviewers will change your assumptions to test sensitivity — a well-structured model where you can update one cell and see everything recalculate immediately is far more impressive than a hardcoded spreadsheet.

Now practise it for real

Practice NPV, IRR, and scenario analysis in the Finance & Banking track. Free to start.

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