Calculate the year three present value of a cash flows. This equals $100/(1.08)^4 or $79.38. The present value of $100 in three years is $79.38 at 8 percent interest. Step. Calculate the year four present value of a cash flows. This equals $100/(1.08)^5 or $73.50. The present value of $100 in four years is $73.50 at 8 percent interest. The future value calculator can be used to determine future value, or FV, in financing. FV is simply what money is expected to be worth in the future. Typically, cash in a savings account or a hold in a bond purchase earns compound interest and so has a different value in the future. The company’s cost of capital is 12 percent. The figure illustrates how to convert each of these future values to present value so you can determine total net present value. According to this figure, the total present value of these future cash flows equals $1,458.59.