CFO Paradigm · Example company: Cawan's Shoes
Valuation & Investment

Payback Period

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What it means

How long until cumulative cash flows recoup the investment.

Why it matters

Fast, intuitive risk screen — but it ignores time value and post-payback cash flows.

How to calculate — with Cawan's Shoes

Cawan's factory: $10M / $3M = 3.33 years.

What's at stake if you ignore this

Using payback alone favors short-sighted projects.