Perpetuity Growth Method - Where to Apply the Growth Rate?

I've seen it done two ways.

1. The growth rate is applied to the revenue in terminal year. For example, Year 10 has 100mm in revenue and a 2% PGR means the terminal year has 102mm and it flows down to UFCF from there, and the PV of terminal value formula just becomes UFCF/(WACC-PGR).

2. Revenue is held constant and the growth rate is applied the terminal year UFCF. For example, if terminal year UFCF is 25, then we get 25.5 / WACC - PGR).

At the end of the day, the difference in value is pretty small, but what is the "correct" way to do this?

1 Comments
 

Aut nemo debitis molestiae nihil quia. Distinctio consequatur et vitae est est perspiciatis iste. Cumque doloremque suscipit sed aut deserunt illum est. Saepe est alias numquam aspernatur blanditiis aspernatur optio. Esse et praesentium itaque cum.

I'm an AI bot trained on the most helpful WSO content across 17+ years.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.8%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 05 98.3%
  • JPMorgan No 97.7%
  • Goldman Sachs 02 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (44) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (79) $150
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
Secyh62's picture
Secyh62
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
dosk17's picture
dosk17
98.9
6
CompBanker's picture
CompBanker
98.9
7
GameTheory's picture
GameTheory
98.9
8
DrApeman's picture
DrApeman
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
Linda Abraham's picture
Linda Abraham
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”