Launch offer — 25% off with code LAUNCH-25 See plans →
Microlesson · 5-min read

Net Operating Income (NOI) Approach

## Net Operating Income (NOI) Approach

  • Also proposed by David Durand (1952).
  • Capital structure decisions are IRRELEVANT — this is the exact opposite of the NI approach.

### Central Idea

The value of the firm (VF) and K₀ remain constant regardless of the debt component. VF cannot be increased or decreased by changing the proportion of debt.

### Behaviour of the Cost Components

ComponentBehaviour as debt increases
K_dRemains constant
K_eIncreases
K₀Remains constant
VFRemains constant
  • Throughout, K_e > K_d.

### Why K₀ Stays Constant — The Key Insight

The low-cost advantage of using more debt is exactly offset by a rise in K_e. As debt increases, equity shareholders perceive greater financial risk and demand a higher return, so K_e climbs just enough to keep the weighted K₀ unchanged.

### NI vs. NOI — Side-by-Side (effect of increasing debt)

K_dK_eK₀VF
NIConstantConstantDecreaseIncrease
NOIConstantIncreaseConstantConstant

### Graphical View

K_d is flat, K₀ is flat (horizontal), and K_e slopes upward as leverage rises.

Worked example

### Example 1

NOI valuation (top-down). EBIT = ₹2,00,000; K₀ = 12% (given and constant). \nVF = EBIT/K₀ = 2,00,000/0.12 = ₹16,66,667. \nIf Debt = ₹5,00,000 at K_d = 8%, then V_D = ₹5,00,000 and V_E = 16,66,667 − 5,00,000 = ₹11,66,667. \nEquity earnings = 2,00,000 − 40,000 = ₹1,60,000, so implied K_e = 1,60,000/11,66,667 = 13.71%.

### Example 2

Rising K_e offsets cheaper debt. Increase debt to ₹8,00,000. VF stays ₹16,66,667 (K₀ unchanged). V_E = 16,66,667 − 8,00,000 = ₹8,66,667; equity earnings = 2,00,000 − 64,000 = ₹1,36,000; implied K_e = 1,36,000/8,66,667 = 15.69%. K_e rose from 13.71% to 15.69%, keeping K₀ constant — demonstrating the NOI offset.

⚠️ Common exam mistakes

  • Treating K₀ as variable under NOI — in NOI, K₀ and VF are CONSTANT; only K_e changes.
  • Forgetting WHY K₀ is constant: the cheap-debt benefit is exactly cancelled by a rising K_e (increased financial risk to equity holders).
  • Confusing NOI with NI — they are opposites: NI says structure is relevant (K₀ falls), NOI says it is irrelevant (K₀ constant).
  • Computing V_E first instead of starting from VF = EBIT/K₀ — under NOI the firm value is derived first, then debt is subtracted to get equity value.
Reference:
Now that you've read this — what's next?
Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.
Start 15-min diagnostic