Discounting rate valuing startups

Hi, I have a question from my CF assignment - hope I can get some help.

When an established value company Venture arm acquires a smaller tech start-up that have say just break-even, what's the discounting rate to value the target company?

Reason for asking is that if I assume the buyer is a VC company, discounting is normally the expected return depending on target's maturity stage (eg. 30%).

On the other hand if the buyer is a value company, they would normally discount CF with their cost of capital which is say 8%. This leads to a massive difference in valuation.

I think the issue originates from the value company using "one measure fits all" for all its projects, without changing discount rate by riskiness, but none the less I am bit confused about this.

Any thoughts?

Many thanks!

4 Comments
 

Correct me if I'm wrong but I think what you're asking is: Company A is an established firm acquiring startup Company B and you're wondering which discount rate to use, Company A's or Company B's. In this case you would certainly use Company B's cost of capital to value Company B. It would make no sense to apply the wacc of an established firm to a startup.

To live is to suffer, to survive is to find some meaning in the suffering.
 

Thanks DD; I agree that the valuation of B should be based on B's cost of capital. However when A acquires B, B's risk of failure reduces significantly because A will integrate B. A has plans to boost B's sales and make it a success story. A's financial model should discount B's Cash flow at A's Wacc? If A's Wacc is B's cost of capital this discounting difference would make large part of the synergies value?

 

No, syngergies are priced into the cashflow portion of your valuation, not the discount rate. And even so, the type of synergies you're talking about sounds like revenue synergies which are almost never used/taken seriously because they are so difficult to realize in practice.

To live is to suffer, to survive is to find some meaning in the suffering.
 

Dolores expedita veniam neque sunt molestiae animi soluta. Aut est quisquam rerum placeat dolor quasi. Minus sequi accusamus rerum dicta alias aut harum. Non architecto sit exercitationem commodi cupiditate ut quidem. Sed veniam voluptatem itaque mollitia vel. Sit sed velit ratione ut et.

Modi aliquam error suscipit quis adipisci hic quam. Perspiciatis ea fugit aperiam officiis atque veritatis. Eius numquam sit illo repellendus dolores voluptas.

Eos sequi inventore sint. Et iure sequi et alias similique. Sint fugiat qui sint eum aut commodi in. Exercitationem excepturi doloremque molestiae.

Minima molestiae quaerat dolorem quae nihil ut. Aut et ducimus quam ut. Voluptatibus fugit a natus culpa hic et repellat. Accusamus omnis non iste aut qui. Odio hic et vero voluptas veritatis dolore reiciendis.

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 (68) $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

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...”