Skip to main content Skip to main content
Not investment advice. Educational reading. See Disclaimer.
L.1 · INTERMEDIATE · 4 MIN

The DCF Framework: From Theory to Model

A DCF model values a company by projecting its future free cash flows, discounting them to present value, and adding a terminal value. It’s the foundation of intrinsic valuation — and the most intellectually honest way to answer ‘what is this business actually worth?’

Quiz · 5 questions ↓

Apple's price, market cap, and P/E, live

AAPL — Current Price, Market Cap, P/E Ratio. Open AAPL on the Ledge to see current values.

The discounted cash flow formula

Intrinsic Value = Σ [FCFₜ / (1 + WACC)ᵗ] + Terminal Value / (1 + WACC)ⁿ

The three parts of a DCF and their inputs

DCF ComponentWhat It CapturesKey Input
Projected FCFsNear-term cash generation (typically 5–10 years)Revenue growth, margins, capex
Discount Rate (WACC)Time value of money + risk premiumCost of equity, cost of debt, capital structure
Terminal ValueAll cash flows beyond projection periodPerpetual growth rate or exit multiple

Why a precise DCF number can still mislead

A DCF is only as good as its assumptions. The model gives you a precise number, but that precision is an illusion — the real value is in understanding which assumptions drive the answer and how sensitive the output is to each one.

Reverse-engineer the growth the market assumes

Look up a company in Fundamentals and note its current market cap. Then estimate: Is the market pricing in 5% growth or 15% growth? A DCF helps you reverse-engineer what the market assumes.

What it means when your DCF is below the price

A DCF model produces an intrinsic value of $85 per share, but the stock trades at $100. What does this mean?

A DCF is only as strong as its assumptions

The DCF doesn’t tell you what a stock is worth — it tells you what it’s worth IF your assumptions are correct. The discipline of building one forces you to make those assumptions explicit rather than relying on gut feeling.

The bridge from enterprise value to a per-share value

Equity Value = EV − Net Debt − Preferred Stock − Minority Interest + Non-Operating Assets;  Per-Share Value = Equity Value ÷ Diluted Shares Outstanding

Why minority interest comes out and non-operating assets go back in

Minority interest (also called noncontrolling interest) exists because accounting consolidation is all-or-nothing: when a company owns more than 50% of a subsidiary but less than 100%, its financial statements include ALL of the subsidiary’s revenue, EBITDA, and cash flow. An enterprise value built on those consolidated cash flows therefore includes value that belongs to the subsidiary’s other owners — you subtract it because your shareholders don’t own it. Non-operating assets work in the opposite direction: excess cash beyond operating needs, investment portfolios, and unconsolidated minority stakes produce no free cash flow in your forecast, so the DCF never counted their value — you add them back because your shareholders DO own them.

A worked bridge on illustrative numbers

Bridge stepAmount (illustrative)Running total
Enterprise value$10.0B$10.0B
Less: net debt−$2.0B$10.0B − $2.0B = $8.0B
Less: preferred stock−$0.5B$8.0B − $0.5B = $7.5B
Less: minority interest−$0.3B$7.5B − $0.3B = $7.2B
Plus: non-operating assets+$0.8B$7.2B + $0.8B = $8.0B
Equity value$10.0B − $2.0B − $0.5B − $0.3B + $0.8B = $8.0B$8.0B
Per diluted share (400M shares)$8.0B ÷ 400M = $20.00$20.00 per share

The mid-year convention explained

Going deeper (optional). Up next: The mid-year convention — a small timing refinement to the discounting exponent that practitioners apply in real models. Skip it on first pass and come back anytime.

Going Deeper — A standard DCF discounts year-N cash flow by (1 + r)^N, as if the entire year’s cash lands in one lump on December 31. In reality, cash comes in throughout the year — so on average it arrives around mid-year. The mid-year convention fixes this by discounting each year at (1 + r)^(N − 0.5): same cash flows, same rate, just half a year less discounting. The effect is a small, uniform uplift to every discounted cash flow — roughly a factor of (1 + r)^0.5, which is about 4.9% at a 10% discount rate. That’s the whole idea: no new inputs, no new theory, just an exponent change that better matches when the cash actually shows up.

Check your understanding

Sit with the ideas.

A company generates $100M in FCF today, growing at 5% annually. With a WACC of 10%, what is the approximate value of next year's FCF in today's dollars?

Why:
Try this in paper trading

DCF a stock — buy with margin of safety

Run a back-of-envelope DCF on a stock you've researched. Estimate fair value. Paper-buy ONLY if the current market price is at least 25% below your fair-value estimate. If it isn't, write down why you waited.

Open paper portfolio →

Practice mode — simulated trades, not investment advice.

Continue this lesson in the app →See it on a real ticker →