Background Note | HBS Case Collection | 1995 (Revised from original 1995 version)

Introduction to Cash Flow Valuation Methods

by Richard S. Ruback

Abstract

Provides an introduction to three cash flow valuation methods. The three methods differ in their measure of cash flows and the discount rate applied to those cash flows. The names for the three methods correspond to the type of cash flow that is used in the valuation: Equity Cash Flow (ECF), Capital Cash Flow (CCF), and Free Cash Flow (FCF). The three methods provide consistent valuations when applied correctly.

Keywords: Cash Flow; Valuation;

Citation:

Ruback, Richard S. "Introduction to Cash Flow Valuation Methods." Harvard Business School Background Note 295-155, October 1995. (Revised from original May 1995 version.)