Terminal Value Discounting Question

When calculating terminal value in a DCF why do we raise the denominator to 5 if we are doing a 5 year DCF (I’m assuming if its a 10 yr DCF you would raise the denominator to 10). I just don’t get why you would raise the value of all future cash flows beyond period 5 to the 5th power (esp since you use 5 to discount the 5th yr) but I understand there’s no number to represent the number of years past the forecasted period.

6 Comments
 

I'm not really sure what your question is, to be honest. Is it why the power in the terminal value is discounted like the power in the previous period? If so...

(1) P = C(1+g)/(1+r) + C(1+g)^2/(1+r)^2 + ...

(2) P(1+r)/(1+g) = C + P

(2) - (1) = P( (1+r)/(1+g) - (1+r)/(1+r) = C

(2) - (1) = P = C(1+g)/(r-g)

This formula is in time zero, which means when you calculate the terminal value representing all cash flows from time six onward it is expressed in the same period as time five cash flows and has to be discounted at the same rate (power 5) to get the present value.

Again, no idea if this is your question...

 

Yes this is exactly what I was asking sorry about that. I appreciate your response but I'm still just a little confused about what you're saying. I'm not trying to challenge financial theory here btw I'm just genuinely curious why its the way it is

 

We assume different growth rates will occur during different stages of the business’s life cycle. The terminal year marks the end of our forecast period, beyond this point we have to make reasonable assumptions about how our target company will progress.

“We assume a high growth rate (usually over 10%) for business in its early stage of expansion. This rapid-growth stage is often followed by a decelerated growth stage, as the company will likely struggle to maintain its high growth rate due to the rising competition within the industry.

As this same company moves closer to maturity, it is expected to hold a steady market share and revenue. We often assume a relatively lower growth rate for this stage, usually 5% to 8%.” -Corporate finance institute

Forecast period (terminal year) -> terminal period

does that help at all?

 
Most Helpful

Veritatis tempora voluptatum quae iure. Tenetur repellendus impedit fuga ipsam velit ut reprehenderit. Sunt ut nihil ad incidunt dolores repellat qui. Fugit et voluptatem veniam est explicabo voluptatem accusantium. Consequatur quo et libero unde quis quod est. Numquam magni eos sequi perferendis tempora maiores.

Id assumenda dolore perspiciatis eaque et sunt veritatis. Reprehenderit nemo et cumque occaecati ipsum expedita. Reiciendis beatae corrupti ducimus voluptate. Et nostrum sit saepe recusandae dolores. Et distinctio ut id itaque. Consectetur aspernatur tenetur accusamus voluptate magnam in.

Nostrum molestias eos unde quia consequatur expedita. Consequatur tempore et eius repellat accusamus est ut quod. Ducimus placeat sint vel nulla accusamus est iusto. Similique unde et non non.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.8%
  • JPMorgan 01 98.2%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 01 98.8%
  • Evercore 01 98.2%
  • BMO Capital Markets 12 97.6%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Evercore No 98.8%
  • Morgan Stanley 05 98.2%
  • JPMorgan No 97.7%
  • BMO Capital Markets 12 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (43) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (75) $151
  • Intern/Summer Analyst (65) $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
Secyh62's picture
Secyh62
99.0
3
kanon's picture
kanon
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
DrApeman's picture
DrApeman
98.9
6
CompBanker's picture
CompBanker
98.9
7
dosk17's picture
dosk17
98.9
8
GameTheory's picture
GameTheory
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
numi's picture
numi
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...”