The profitability index $($PI$)$ is a capital budgeting tool that is defined as the present value of a project's cash inflows divided by the absolute value of its Initial cash outflow. Consider this case:

Purple Whale Foodstuffs Inc. is considering investing $$3,000,000$ in a project that is expected to generate the following net cash flows:

$\backslash$table$[[$Year$,$Cash Flow$],[$Year $1,$$$325,000$