Enterprise value

Equity value
PV of the forecast period
PV of the terminal value
Terminal value share

How it works

A discounted cash flow valuation projects free cash flow for an explicit forecast period, then adds a terminal value representing everything beyond it. Both are discounted at the weighted average cost of capital to give an enterprise value.

The terminal value routinely accounts for two thirds or more of the total, which is the model’s central weakness. It rests on a perpetual growth rate that must stay below the discount rate — and small changes to either input move the valuation enormously. Treat the output as a range, never a number.

EV = Σ FCFₜ ÷ (1 + WACC)ᵗ + [FCFₙ × (1 + g) ÷ (WACC − g)] ÷ (1 + WACC)ⁿ

  • FCF — free cash flow — operating cash less capital expenditure
  • WACC — weighted average cost of capital, the discount rate
  • g — perpetual growth rate beyond the forecast, which must be below WACC

Worked example

18,000,000 of free cash flow growing 12% for five years, 11% WACC, 3% terminal growth

Inputs

FCF18,000,000
Growth12%
Years5
WACC11%
Terminal g3%

Results

Enterprise value334,840,834
Terminal value share72.4%
PV of forecast92,461,849

Nearly three quarters of the valuation sits in the terminal value. Moving terminal growth from 3% to 4% adds roughly 15% to the total.

Frequently asked questions

What terminal growth rate is defensible?

Below long-run economic growth — typically 2–3%. Anything higher implies the business eventually becomes larger than the economy. The rate must also stay below WACC, or the formula breaks entirely.

Why is so much value in the terminal figure?

Because a five-year forecast captures only a small part of a going concern’s life. It is the model’s biggest weakness, and the reason a DCF should always be run across a range of assumptions rather than reported as a single number.

Is this enterprise value or equity value?

Enterprise value. Subtract net debt to reach equity value, then divide by shares outstanding for a per-share figure.

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