The compound interest formula
A = P(1 + r/n)^(nt). P is principal, r the annual rate, n the compounding periods per year, and t the number of years. The more often interest compounds, the faster the balance grows.
Simple vs. compound interest
Simple interest is earned only on the principal; compound interest is earned on the principal plus all prior interest. Over long horizons, compounding dominates — the heart of the time value of money.
Why it matters for business
Compounding underlies discounting, NPV, and growth math. Internalizing it makes finance cases far more intuitive.