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AcadiFi
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ValuationAnalyst2026-04-10
cfaLevel IIEquity InvestmentsEquity Valuation

How do I implement a three-stage DDM with declining growth in the middle period?

CFA Level II has the three-stage dividend discount model where there is a high-growth phase, a transition phase where growth linearly declines, and a mature phase. I'm having trouble calculating dividends during the transition. Can someone walk through the entire calculation with numbers?

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The three-stage DDM extends the two-stage model by adding a transition period where growth declines linearly from the initial high rate to the stable rate. This is more realistic than an abrupt growth drop.

Structure:

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Worked Example — Evergreen Pharmaceuticals:

ParameterValue
D_0 (current dividend)$1.50
Phase 1 growth (g_1)20% for years 1-3
Phase 2 transitionYears 4-6 (growth declines linearly from 20% to 5%)
Phase 3 stable growth (g_3)5% from year 7 onward
Required return (r)13%

Step 1: Phase 1 Dividends (constant 20% growth)

YearGrowthDividend
120%$1.50 x 1.20 = $1.800
220%$1.800 x 1.20 = $2.160
320%$2.160 x 1.20 = $2.592

Step 2: Phase 2 — Linearly Declining Growth

Growth declines from 20% to 5% over 3 years. The annual decline = (20% - 5%) / 3 = 5% per year.

YearGrowth RateDividend
420% - 5% = 15%$2.592 x 1.15 = $2.981
515% - 5% = 10%$2.981 x 1.10 = $3.279
610% - 5% = 5%$3.279 x 1.05 = $3.443

Step 3: Terminal Value at End of Year 6

D_7 = $3.443 x 1.05 = $3.615

TV_6 = $3.615 / (0.13 - 0.05) = $3.615 / 0.08 = $45.19

Step 4: Discount All Cash Flows to Today

YearCash FlowPV Factor (13%)Present Value
1$1.8000.8850$1.593
2$2.1600.7831$1.692
3$2.5920.6931$1.796
4$2.9810.6133$1.829
5$3.2790.5428$1.780
6$3.443 + $45.19 = $48.6330.4803$23.368

V_0 = $1.593 + $1.692 + $1.796 + $1.829 + $1.780 + $23.368 = $32.06

Key Implementation Tips:

  1. The transition growth rate formula: g_t = g_1 - [(g_1 - g_3) x (t - end of Phase 1) / length of Phase 2]. Make sure you index correctly.
  2. Terminal value uses g_3, not the last transition rate. D_7 grows at 5%, not the Phase 2 rate.
  3. The terminal value captures all dividends from Year 7 to infinity — do not add separate dividends after Year 6.
  4. Check reasonableness: If your answer is wildly different from the current market price, re-examine the growth rates and discount rate.

When to use 3-stage vs. 2-stage:

  • 3-stage: More realistic for companies with a clear growth trajectory that will slow gradually (biotech with patent cliff, tech gaining market share)
  • 2-stage: Simpler and adequate when growth transition is expected to be abrupt

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#three-stage-ddm#dividend-discount-model#transition-growth#terminal-value#intrinsic-value