The payback period is the time it takes for the cumulative sum of the annual net cash inflows
from a project to equal the initial net cash outlay. In effect, the payback period answers the
question:
How long will it take the capital project to recover, or pay back, the initial investment?
If the net cash inflows each year are a constant amount, the formula for the payback period is:
Pay back period=
Initial cash outlay
Annual net cash inflow benefit
Example:
Assuming a project is being consisted to require investment of N12000 and
the estimated cash inflow is N4000
Pay back Period= 12000/4000=3