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L.2 · ADVANCED · 2 MIN

Continuing Value: The Value Driver Approach

The Gordon Growth terminal value formula hides a dangerous assumption: that the company can grow at rate g forever while reinvesting at a constant rate. The value driver formula makes the economics explicit.

Quiz · 5 questions ↓
§ 01
TV = NOPATₙ₊₁ × (1 − g/ROIC) / (WACC − g)
§ 02
If ROIC...Growth Creates...Implication
> WACCValue (positive NPV projects)Growth is good — higher g increases TV
= WACCNo value (NPV zero)Growth doesn’t matter — TV same regardless of g
< WACCDestroys value (negative NPV)Growth is BAD — higher g decreases TV
§ 03

This is the most underappreciated insight in valuation: growth only creates value if ROIC exceeds WACC. A company growing 10% with 8% ROIC and 10% WACC is destroying value with every dollar it reinvests.

§ 04
Check a company’s ROIC in **Fundamentals** and compare it to your estimated WACC. If ROIC < WACC, the company would be worth more if it stopped growing and returned all capital to shareholders.
§ 05
A company’s ROIC is 8% and WACC is 10%. Management plans to grow 15% annually. Is this value-creating?
§ 06

The value driver formula explains why some high-growth companies are cheap and some slow growers are expensive. It’s not growth that matters — it’s the spread between ROIC and WACC that drives value creation.

§ 07
Continuing (Terminal) Value: Company has explicit 10-year forecast. In year 11+, free cash flow is $50M, WACC 8%, terminal growth 2.5%. What's the TV?
Five questions · AI feedback

Sit with the ideas.

Company Z has Year 10 NOPAT of $200M, WACC of 9%, and plans to grow at 3% indefinitely. Under Scenario A, RONIC = 15%. Under Scenario B, RONIC = 9% (equals WACC). What is the continuing value in each scenario?

Why:
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