What is Terminal Value?
Terminal value is the estimated value of a company’s operating cash flows after the explicit forecast period ends (after Year N).
In a DCF, it converts long-run value creation assumptions (normalized FCFF, sustainable growth, risk via WACC, or market multiples like EV/EBITDA) into an end-of-horizon enterprise value.
Because it can represent a large share of total enterprise value, small changes in g, WACC, or the exit multiple can swing the valuation materially.
Formula
Example
- Perpetuity Growth (Gordon): Assume N = 5, r = 10%, g = 2%, and FCFF_N = $50,000,000. Then FCFF_{N+1} = $51,000,000, TV_N = $637,500,000, and PV(TV) = $395,837,343.
- Exit Multiple: Assume N = 5, r = 10%, Metric_N (e.g., EBITDA) = $80,000,000, and ExitMultiple = 12 (EV/EBITDA). Then TV_N = $960,000,000 and PV(TV) = $596,084,470.
Frequently Asked Questions
What’s the difference between the Perpetuity Growth (Gordon) method and the Exit Multiple method?
Gordon estimates value from cash flows growing forever at a steady rate (best when the business reaches a stable “steady state”). Exit Multiple estimates value using a market multiple (best when you have strong comps and a defensible multiple).
Should I enter FCFF in Year N or Year N+1 for the Gordon method?
Enter FCFF in Year N (the last forecast year). The calculator will compute FCFF in Year N+1 as FCFF_N × (1 + g) and use that in the terminal value formula.
Why is my terminal value exploding (or showing weird/negative results)?
In the Gordon method, the math breaks if g ≥ r (growth rate equal to or higher than the discount rate). Even if g is just close to r, terminal value can blow up. Lower g, raise r, or sanity-check that you’re using realistic long-run assumptions.
How do I choose a “reasonable” terminal growth rate (g) or exit multiple?
g should reflect long-run, sustainable growth (often anchored to long-term nominal GDP/inflation context) and must be consistent with your discount rate assumptions. For exit multiples, use comparable-company (or precedent transaction) multiples that match your metric definition (e.g., EV/EBITDA on a consistent basis) and reflect your company’s steady-state margins and growth.
Sources & Methodology