Finance

DCF (Discounted Cash Flow)

DCF values an asset or business by discounting expected future free cash flows back to present value and adding a terminal value for cash flows beyond the forecast period.

Updated 2026-01-23

Definition

DCF values an asset or business by discounting expected future free cash flows back to present value and adding a terminal value for cash flows beyond the forecast period.

Formula

Enterprise value = PV(forecast FCF) + PV(terminal value)

Example

If you forecast annual free cash flows and discount them back to today, then add a discounted terminal value, the sum is your enterprise value estimate (before converting to equity value).

How to use it

  • DCF is highly sensitive to discount rate and terminal assumptions; always run scenarios.
  • Use free cash flow (cash) rather than accounting profit where possible.

Common mistakes

  • Using terminal growth that is higher than the discount rate (invalid in perpetuity model).
  • Treating a single scenario as a precise estimate (false precision).

Why this matters

This term matters because cash timing and risk are usually the difference between a plan that works on paper and a plan that survives. Use consistent definitions so decisions are comparable over time.

Practical checklist

  • Write a 1-line definition for "DCF (Discounted Cash Flow)" that your team will use consistently.
  • Keep the time window consistent (weekly/monthly/quarterly) when comparing trends.
  • Segment results (channel/plan/cohort) before drawing big conclusions from blended averages.
  • Use a calculator that references this term (e.g., DCF Valuation Calculator) to sanity-check assumptions.
  • Read the related guide (e.g., DCF valuation: forecast cash flows, discount rate, and terminal value) for context and common pitfalls.

Where to use this on MetricKit

Calculators

  • DCF Valuation Calculator: Estimate enterprise value using a simple DCF: forecast cash flows, apply a discount rate (often WACC), and add a terminal value.
  • Equity Value Calculator: Convert enterprise value (EV) into equity value using cash, debt, and other adjustments (optionally per share).
  • DCF Sensitivity Calculator: Estimate how enterprise value changes with discount rate and terminal growth assumptions (simple 3x3 sensitivity).

Guides