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Metrics & Performance

Internal Rate of Return (IRR)

The annualized return rate that makes the net present value of all cash flows equal to zero — the standard VC performance metric.

Internal Rate of Return

0 = Σ CFt / (1 + IRR)^t

Where

CFt
= Cash flow at time t
IRR
= Discount rate that makes NPV equal to zero
t
= Time period

IRR measures the annualized percentage return on invested capital, accounting for the timing of cash flows. A fund that returns 3x in 5 years has a higher IRR than one returning 3x in 10 years. Top-quartile VC funds target 25%+ net IRR.

In Practice

The fund invested $10M in 2020, received $5M from an early exit in 2023, and the remaining portfolio was valued at $40M in 2026 — generating a 45% gross IRR.

Why It Matters

IRR is the primary metric LPs use to compare VC fund performance. It penalizes slow deployment and long holding periods, creating urgency to return capital efficiently.

VC Beast Take

IRR is the metric that keeps GPs honest about time. A 10x return sounds great until you realize it took 15 years. IRR is the alarm clock of venture capital.

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