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How to Calculate Mutual Fund Returns?

Have you invested in Mutual Funds? What has been your ROI (Return on Investment)?

If you are an investor in MFs, have you ever checked the returns on your investments? If not, give us few minutes of your precious time and read this piece.

What is the ‘return’ on a mutual fund scheme?

In simple terms, ‘return’ is the yield that your investment generates over a period of time. It is the percentage increase or decrease in the value of the investment in that period. The return on a mutual fund for a particular predetermined period is calculated as follows:

Current NAV – Previous or Historical NAV
------------------------------------------------------------------- x 100
Previous or Historical NAV


Now what is NAV? According to SEBI, the performance of a particular scheme of a mutual fund is denoted by Net Asset Value (NAV). NAV is the market value of the securities held by the scheme. Since market value of securities changes every day, NAV of a scheme also varies on day to day basis. The NAV per unit is the market value of securities of a scheme divided by the total number of units of the scheme on any particular date. For example, if the market value of securities of a mutual fund scheme is Rs 300 lakhs and the mutual fund has issued 20 lakhs units of Rs. 10 each to the investors, then the NAV per unit of the fund is Rs.15.

If the current NAV is 15 and the previous NAV was 13.5, the return would be (15 – 13.5) x 100/13.5 = 150/13.5 = 11.11% over the time period.If the time period is in months say 3 months or in years say 2, or in days say 100, in that case the above formula canbe used as

Current NAV – Historical NAV
---------------------------------- x100 x 12/(No. of months) or 1/(No. of years) or 365/(No. of days)
Previous NAV

The above example will produce returns of 11.11 x 4 = 44.44% (for 3 months); or 5.55% for 2 yearsor 40.55% for a period of 100 days.

Absolute Returns

After knowing the average returns of a fund, you may still want to know the absolute returnsof the fund because it gives you clearer indication of the returns generated. Absolute Returns refers to the returns that a fund achieves over a period of time. It measures the percentage appreciation or depreciation in the value of the NAV over a certain time frame.

The absolute returns of the fund returns are calculated as follows:

(Current NAV – Purchase NAV or Historical NAV) x 100/(Purchase NAV or Historical NAV)

For example, if you have purchased it at Rs.11 per unit and after 3 years, if NAV appreciates to Rs. 15 per unit, here the absolute return is 36.36% as calculated below:

(15 – 11)x 100 / 11 = 36.36%

Compounded Annual Growth Rate (CAGR)

You may useCAGR to calculate returns for the period beyond one year for your investment in MF. The CAGR returns are annualized returns, with the compounding effect. The CAGR is calculated as follows:

{Current NAV/ Purchase NAV}(1/no. of years) or (365/ no. of days) - 1

For example, the purchase NAV of your MF is Rs.15 per unit after two years NAV rises to Rs.25, then CAGR returns will be 29.09% i.e. [(25/15)^(1/2) -1].TheCAGR return calculates the growth rate of investment every year with the compounding effect. In the above example, in case your investment was Rs1500 which, has appreciated by 29.09% each year to become Rs.2500 at the end of two years.

Returns on SIP (Systematic Investment Plans)

Suppose you have invested Rs. 2000 every month for the last 1 year and value of your investment rose to Rs. 26000 due to appreciation in NAV.The following table illustrates your SIP investment:

Jan 1, 2012 -2000
Feb 1, 2012 -2000
Mar 1, 2012 -2000
Apr 1, 2012 -2000
May 1, 2012 -2000
Jun 1, 2012 -2000
Jul 1, 2012 -2000
Aug 1, 2012 -2000
Sep 1, 2012 -2000
Oct 1, 2012 -2000
Nov 1, 2012 -2000
Dec 1, 2012 -2000
Jan 5, 2013 Rs. 26000
XIRR 15.65%
Total Amount Invested Rs. 24000

As the investor invests Rs.2000 per month for 1 year, the absolutereturns formula will not work as the money is invested for different periods of time. The IRR (Internal Rate of return) considers the time value of money for investment made at different point of time. Therefore, we may use XIRR returns (which is nothing but IRR) in MS Excel to find out the return on SIP in the above example, which is 15.65%

You now know very simple ways to calculate returns on Mutual Fund investments. To know the NAVs of MF schemes you may have to go to the website of AMFI (The Association of Mutual Funds in India) at www.amfiindia.com.

The author is Ramalingam K, an MBA (Finance) and Certified Financial Planner. He is the Founder and Director of Holistic Investment Planners (http://holisticinvestment.in/) a firm that offers Financial Planning and Wealth Management. He can be reached at ramalingam@holisticinvestment.in.

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