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HedgeFund_Intern2026-04-09
cfaLevel IIEquity ValuationDividend Discount Models

How do you handle a multi-stage DDM when one phase has negative earnings growth?

I'm studying a CFA Level II case where a company faces declining earnings for 3 years before stabilizing. My DDM gives a weird result because the dividends shrink. How do I set up a multi-stage DDM with a negative growth phase without getting nonsensical values?

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A negative growth phase in a multi-stage DDM simply means dividends decline during that period. The math is the same as positive growth — you just use a negative rate. The key is ensuring dividends remain positive throughout.

Setup — Thornbury Mining (fictional):

Thornbury faces commodity headwinds and is expected to cut dividends for 3 years, then stabilize and grow modestly.

PhaseYearsGrowth RateDescription
Decline1-3-8% per yearCommodity downturn
Transition4-5+3% per yearRecovery begins
Stable6++2% per yearLong-run terminal

Given: D0 = $3.00, r = 11%

Step 1 — Project Dividends:

YearGrowthDividend
0$3.00
1-8%$2.76
2-8%$2.54
3-8%$2.34
4+3%$2.41
5+3%$2.48
6+2%$2.53 (terminal)

Step 2 — Terminal Value at End of Year 5:

TV5 = D6 / (r - gL) = $2.53 / (0.11 - 0.02) = $28.11

Step 3 — Discount All Cash Flows:

YearCash FlowPV FactorPV
1$2.760.9009$2.49
2$2.540.8116$2.06
3$2.340.7312$1.71
4$2.410.6587$1.59
5$2.48 + $28.110.5935$18.15
Total$26.00

Common Pitfalls:

  1. Dividends going to zero: If the decline phase is too long or the rate too severe, dividends might turn negative — which is economically meaningless. Always check that dividends stay positive.
  2. Forgetting to compound negative growth: D1 = D0 x (1 + g) still works with g = -0.08.
  3. Terminal value dominance: Notice that ~70% of value comes from the terminal value. This is typical for declining-growth scenarios.

Exam Tip: The CFA exam may present a declining industry scenario. Be systematic: project each dividend, compute the terminal value, and discount everything. Do not panic when growth rates are negative.

Practice multi-stage DDM problems in our CFA Level II bank.

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