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Terminal Value CalculatorDCF / Gordon Growth / Exit Multiple
Method variant

Two-Stage DCF Model

The two-stage DCF separates the forecast into an explicit high-growth period and a stable perpetuity, then applies a Gordon Growth terminal value at the seam. The most common DCF shape used in equity research and M&A.

High-growth phaseGordon Growth seamEquity research standard
Direct answer
A two-stage DCF forecasts each year of an explicit high-growth window (commonly 5 to 10 years) and then assumes the business converges to a stable perpetuity growth rate. Terminal value at the end of the explicit window uses the Gordon Growth formula with the stable-stage growth rate, then is discounted back to year zero alongside the explicit-period cash flows.
Formula

The two-stage equation

Two-stage DCF value
PV = sumt=1..n [ FCFt / (1 + r)t ] + [ FCFn * (1 + gstable) / (r - gstable) ] / (1 + r)n

The first term is the present value of the explicit-period free cash flows. The second term is the terminal value computed at the end of year n using Gordon Growth with the stable-stage growth rate gstable, then discounted back to today.

When to use it

Three setups where two-stage is the natural choice

High-growth company in transition

Software / biotech / consumer-tech businesses where the next 5 to 10 years of growth will be very different from the steady state. A single Gordon Growth rate would understate either the near term or the long run.

Cyclical mid-cycle entry point

Capital-intensive cyclicals where you want to forecast the trough-to-peak explicit window, then assume long-run normalised cash flow in perpetuity.

Margin-expansion stories

Operating-leverage businesses where margins expand over the explicit window and then settle. The explicit period captures the expansion; the terminal period applies the run-rate margin.

The objection

The abrupt transition problem

Two-stage assumes growth steps down instantly from the explicit rate to the stable rate at year n. Real businesses decelerate gradually. If your explicit growth is well above the stable rate, consider an H-model or a three-stage build with a fade period.

Source: CFA Program Curriculum 2024, Level II, EquityLast verified June 2026.
Last verified June 2026. Source: CFA Program Curriculum 2024, Damodaran Investment Valuation 3rd ed. See methodology for the full source registry.