Power loss is a limiting factor for batteries and individual cells. The resulting heat generation due to the power loss leads to reduced battery performance and, thus, lower efficiency. These losses are largely due to the internal resistance of the cells. Therefore, it is important to accurately determine the value of the internal resistance of lithium–ion cells. From the literature, it was found that there are three widely used internal resistance-measurement methods (current step method, direct-energy-loss method, and calorimeter measurement), with negligible research on their comparison demonstrating the most efficient method. Henceforth, to find the most optimal method, this research adopts all three methods on a variety of cell chemistries, including Lithium-ion Manganese Oxide (LMO), Lithium Iron Phosphate (LFP), Nickel Manganese Cobalt (NMC), and Lithium Titanium-Oxide (LTO) for different c-rates (1 C, 2 C, and 3 C), with a wide temperature range (from 0 °C to 40 °C).