Investment Terminology
Cash on Cash (CoC)
The rate of return, expressed as a percentage, based on the cash flow and the equity investment. CoC return is calculated by dividing the cash flow by the initial investment.
Capital Expenditure
Typically referred to as CapEx, are the funds used by a company to acquire, upgrade and maintain an apartment community. An expense is considered to be a capital expenditure when it improves the useful life of an apartment and is capitalized – spreading the cost of the expenditure over the useful life of the asset. Capital expenditures include both interior and exterior renovations. Examples of things that wouldn't be considered CapEx are the operating expenses.
Capitalization Rate (Cap Rate)
Typically referred to as cap rate, is the rate of return based on the income that the property is expected to generate. The cap rate is calculated by dividing the property’s net operating income (NOI) by the current market value or acquisition cost of a property (cap rate = NOI / Current market value).
Debt Coverage Ratio (DCR)
Measures borrower's ability to pay the property's monthly mortgage payments from the cash generated from renting the property. DCR is calculated by dividing the properties net operating income (NOI) by the properties debt service (loan amount). Lenders use this calculation to determine the remaining operating cash flow after debt payments.
Equity Multiple (EM)
The rate of return based on the total net profit (cash flow plus sales proceeds) and the equity investment. EM is calculated by dividing the sum of the total net profit and the equity investment by the equity investment. This metric focuses on the cumulative return on an investment rather than the time it takes to achieve that return.
Gross Rent Multiplier (GRM)
Gross Rent Multiplier (GRM) is another way to value and compare properties. Used mostly in the apartment industry, the GRM is much like the Capitalization Rate except the gross rental income, rather than the net operating income (NOI) is used to determine the value of a property. The GRM is calculated by dividing the fair market value of the property by the monthly gross rental income. The Gross Rent Multiplier is also used to determine the number of years the property would take to pay for itself in gross received rent. The lower the GRM is, then the better the investment is assumed to be. For example: If the sales price for a property is $400,000 and the annual gross rental income for a property is $60,000, the GRM is equal to 6.67 ($400,000 ÷ $60,000).
Internal Rate of Return (IRR)
The rate, expressed as a percentage, needed to convert the sum of all future uneven cash flow (cash flow, sales proceeds and principal pay down) to equal the equity investment. IRR is one of the main factors the passive investor should focus on when qualifying a deal. The timing of when cash flow is received has a significant and direct impact on the calculated return. In other words, the sooner you receive the cash, the higher the IRR will be.
Leverage
Strategy of using borrowed capital to increase the potential return of an investment.
Loan to Cost (LTC)
Metric used to compare the financing of a project as offered by a loan to the purchase cost and capital expenditure.
Loan to Value (LTV)
Metric that equals the amount of the property loan divided by the appraised market value of the property.
Net Operating Income
All revenue from the property minus operating expenses, excluding capital expenditures and debt service.
Operating Expenses
The costs of running and maintaining the property and its grounds such as costs associated with turning over a unit (i.e. paint, new carpet, cleaning, etc.), ongoing maintenance and repairs, ongoing landscaping costs, payroll to employees, utility expenses, etc.
Return on Investment (ROI)
The cumulative cash flow from an investment minus the investment amount, divided by the investment amount, and then divided by the number of years invested. The number is expressed as an annualized percentage. One of the drawbacks is that this metric does not account for the time of value like IRR does.
Syndication
An investment structure which is formed for the purpose of pooling investor capital together for large transactions that would have been difficult or impossible for the individual investors to handle on their own.
Underwriting
The process of financially evaluating an investment opportunity to determine the projected returns and a potential offer price.