Real estate underwriting guide

NOI, cap rate, and yield on cost.

NOI, cap rate, and yield on cost are core real estate metrics for comparing income, value, and development economics.

Real Estate Analyzer Real estate underwriting guide Decision workflow

Key takeaways

  • NOI measures property-level income before financing.
  • Cap rate connects NOI to market value or exit value.
  • Yield on cost compares stabilized NOI with total project cost and is especially useful for development deals.

Net operating income

NOI is property income after vacancy and operating expenses, before debt service and income taxes. It is a key measure of asset-level performance.

Cap rate

Cap rate compares NOI with property value. It is often used to estimate value, compare transactions, and test exit assumptions.

Yield on cost

Yield on cost compares stabilized NOI with total project cost. For development deals, it helps evaluate whether the project return justifies the construction and execution risk.

Decision workflow

How to use this in a real review

01

Calculate NOI from income, vacancy, expenses, and reserves before financing effects.

02

Use cap rate to connect stabilized income with market value or exit value.

03

Compare yield on cost with exit cap rate to decide whether the project spread compensates for execution risk.

How to apply it

Practical review checklist

  • Separate operating expenses from debt service when calculating NOI.
  • Use cap rate assumptions that reflect market, asset quality, and exit risk.
  • Compare yield on cost with exit cap rate to understand whether development risk is being rewarded.

Review risks

Common mistakes to avoid

  • Including debt service inside NOI and distorting property-level performance.
  • Using an exit cap rate that does not reflect asset quality, market risk, or timing.
  • Treating yield on cost as enough without checking DSCR, leverage, and sensitivity cases.

Continue the analysis

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FAQ

Common questions

Is yield on cost the same as cap rate?

No. Yield on cost compares NOI to project cost, while cap rate compares NOI to market value or sale price.

Why does NOI exclude debt service?

NOI measures property-level performance before financing structure, allowing different deals to be compared more consistently.

Apply it in ValuSight

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