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17 Nov 2025

What is the Time Value of Money? Concept, Formula & Real-Life Applications

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The Time Value of Money (TVM) is a basic financial idea that says money you have today is worth more than the same amount in the future. This is because you can invest it to earn interest, and over time, inflation and risk can reduce the value of future money. People use this concept when making decisions about investing, borrowing, valuing a business, or planning for the future.

A Story of Choices: Anjali’s Smart Decision

Anjali, a 28-year-old marketing executive in Mumbai, had a choice. Her employer offered her either ₹1,00,000 as a bonus right now or ₹1,10,000 after one year. The second option seemed better at first, but Anjali wanted to be sure. She worked out that if she took ₹1,00,000 today and put it in a bank account earning 6% interest per year, compounded every six months, she would have about ₹1,06,090 after one year. 

She also knew that inflation was around 4%, which meant ₹1,10,000 in a year would only be worth about ₹1,05,769 in today’s money. So even though the second option looked bigger, the first option gave her more value. Anjali took the money right away, knowing she could use or invest it wisely. This shows why understanding the time value of money matters; money you have today is usually worth more than the same amount in the future. In this blog, you’re going to learn about the Time Value of Money, how to calculate it using simple formulas, and how it applies to real-life situations like saving, investing, and everyday financial decisions.

Key Formulas: How to Calculate Present and Future Value?
 

To understand how money grows over time or what future money is worth today, you need to use two important formulas: one for Future Value and one for Present Value

The table below shows these formulas with easy examples.

 

Concept

Formula

Explanation

Example

Result

Future Value (FV)

FV = PV × (1 + i)ⁿ

Calculates how much money will grow in future

Invest ₹50,000 at 5% for 3 years

₹50,000 × 1.1576 = ₹57,880

Present Value (PV)

PV = FV ÷ (1 + i)ⁿ

Calculates today’s value of future money

₹60,000 expected in 2 years at 7% interest

₹60,000 ÷ 1.1449 = ₹52,420

 

  • PV = Present Value
  • FV = Future Value
  • i = Interest rate (decimal)
  • n = Number of years


For example, if someone offers you ₹1,00,000 now or ₹1,10,000 next year, these formulas help you decide what’s best based on the interest you could earn.

Using these formulas helps you make better decisions with your money, whether you want to know how much your savings will grow or what a future payment is really worth today.

Why Time Value of Money Matters in Financial Decision-Making?


We often face choices about money: should we take it now or later, invest it, or borrow it? The time value of money helps us compare these options. 

Here's a table showing real examples of how it works in everyday financial decisions.

 

Situation

Decision Point

How TVM Helps

Example

Investing in a project

Choose between two options with different costs and returns

TVM helps calculate the present value of future earnings (NPV)

Project A: NPV ₹11,528

Project B: NPV ₹11,973: Project B is slightly better

Taking a lump sum or annuity

Decide whether to take ₹80,000 now or ₹10,000 each year for 10 years

TVM shows that future ₹10,000s are worth less today

PV of 10-year ₹10,000 payments = ₹75,000: Lump sum is better

Comparing loan offers

Pick between two loans with different rates and terms

TVM shows the true cost of borrowing by comparing the present value of repayments

Loan A: 8% for 5 years

Loan B: 6% for 7 years: TVM helps find which is cheaper overall

Planning for retirement

Know how much to save today to reach a future savings goal

TVM shows how money grows with interest and time

Save ₹10,000 each year at 7% for 20 years = around ₹4.3 lakh in the future.


By using the time value of money, you can make better choices with your money, whether you're investing, borrowing, or saving for the future. It helps you see the true value of every rupee, both today and tomorrow.

Real-Life Applications of Time Value of Money in Personal and Business Finance

If you understand the time value of money, it will help you make better decisions with your savings, loans, investments, and business plans. 

The table below shows how you can use this concept in real life, with simple examples and helpful tips.
 

Scenario

How TVM Applies

Example

Simple Tip

Saving for future goals

Helps you work out how much to save today to meet a future target

Need ₹12,00,000 in 16 years; invest ₹3,02,244 now at 9% interest

Start early, the earlier you save, the less you need to put aside

Choosing lump sum vs annuity

Shows which option is more valuable when comparing money now vs over time

₹1.5 million now or ₹1,000 per week; depends on lifespan and interest rate

Use a discount rate to compare offers fairly

Paying off loans/credit cards

Helps you see how compound interest increases debt if you delay payments

₹50,000 at 18% becomes ₹59,000 in 1 year if unpaid

Pay off high-interest debts early to avoid extra costs

Business project evaluation (NPV)

Let's businesses compare future cash income with today’s costs

₹10,00,000 investment with ₹1,00,000 yearly return; NPV = −₹3,18,631

Only invest in projects if the NPV is positive

Customer lifetime value (CLV)

Helps businesses measure the real value of long-term customers

₹6,000 expected revenue over time; worth spending ₹5,000 if value is higher today

Spend wisely on customers who bring long-term value


By using the time value of money, you can make smarter financial choices if you're saving for the future, paying off debt, or running a business. It helps you see the real worth of money over time and plan better for what’s ahead.

Conclusion

The Time Value of Money is a simple but powerful idea: money you have now is worth more than the same amount in the future. This is because money can grow when invested and lose value due to inflation. By understanding TVM, you can make better choices in saving, investing, borrowing, and long-term planning, both in personal life and business.

FAQs

1. Why is ₹1,000 today worth more than ₹1,000 next year?

Because you can invest today’s ₹1,000 and earn interest. In a year, it could become ₹1,050 or more. Also, inflation might reduce what you can buy with ₹1,000 in the future.

2. How can I use TVM in daily life?

You use it when saving for retirement, deciding between loan offers, or even choosing a lump sum over monthly payments. It helps you compare what money is worth at different times.

3. Is TVM only useful for big businesses or finance experts?

No, anyone can use it. Whether you’re saving for a holiday, planning your child’s education, or paying off a loan, TVM helps you make smarter money decisions.

4. What’s the easiest way to calculate TVM?

You can use free online TVM calculators or Excel. Just enter the amount, interest rate, and time, and the tools will show you the present or future value in seconds.
 

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LoansJagat Team

‘Simplify Finance for Everyone.’ This is the common goal of our team, as we try to explain any topic with relatable examples. From personal to business finance, managing EMIs to becoming debt-free, we do extensive research on each and every parameter, so you don’t have to. Scroll up and have a look at what 15+ years of experience in the BFSI sector looks like.

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