一个项目的获利指数计算如下
PI = (净现值) / (初始投资)，或PI = NPV / I
项目的NPV，10% = -$100,000 + ($40,000)(0.909，i=10, n=1) + ($50,000)(0.826，i=10, n=2) + ($60,000)(0.75，i=10, n=3)= -$100,000 + $36,360 + $41,300 + $45,060 = $22,720
PI, 项目A = $22,720 / $100,000 = 0.2272
项目B的PV，12% = -$150,000 + ($80,000)(0.893，i=12, n=1) + ($70,000)(0.797，i=12, n=2) + ($60,000)(0.712，i=12, n=3) = -$150,000 + $71,440 + $55,790 + $42,720 = $19,950
PI, 项目B = $19,950 / $150,000 = 0.1333
项目B的PI小于而不是大于项目A的PI
