Discounted Cash Flow Method

The DCF method values businesses based on projected future cash flows discounted to present value. Considered the "gold standard" of business valuation for its theoretical soundness.

DCF Method Overview

Understanding the fundamental concepts behind discounted cash flow valuation

DCF Formula

Business Value =

Present Value of Future Cash Flows

plus

Present Value of Terminal Value

DCF Process Steps

Four-step process for conducting discounted cash flow analysis

1

Forecast Cash Flow

Project future free cash flows based on business fundamentals and growth expectations

2

Calculate Discount Rate

Determine appropriate discount rate reflecting business risk and market conditions

3

Terminal Value

Estimate value beyond explicit forecast period using growth or multiple methods

4

Present Value

Discount all future cash flows to present value and sum for total business value

Method Evaluation

Advantages
  • Theoretically sound valuation approach
  • Reflects business's cash generation ability
  • Widely accepted by investors and lenders
  • Captures growth and risk factors
Limitations
  • Highly sensitive to assumptions
  • Requires reliable financial projections
  • Complex terminal value estimation
  • Time-intensive analysis process

Complete DCF Analysis Guide

For detailed DCF methodology, step-by-step calculations, and practical examples, see our comprehensive DCF analysis guide.

View Complete DCF Guide

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