Investing term

What is Present value (PV)?

What a future amount of money is worth today, after applying the discount rate.

Present value (PV) is what a future sum of money is worth today, once you discount it for the time and risk involved in waiting. A dollar received later is worth less than a dollar now, because today's dollar can be invested and grow — so future money must be 'discounted' back to its equivalent value today.

PV is the fundamental building block of all cash-flow valuation. To find what a business or an asset is worth, you estimate its future cash flows and convert each to its present value using a discount rate, then add them up. The further away a cash flow is, and the higher the discount rate, the smaller its present value — which is why distant profits are worth far less today than near-term ones, and why rising rates cut the present value of all future cash flows. Understanding present value is what makes concepts like DCF, intrinsic value, and the effect of interest rates click into place.

A dollar later is worth less now
$40$70$100today5 yrs10 yrs$42$100 promised — worth less the longer you waitA dollar later is worth less than a dollar now — the further off, the smaller its value today.

Present value is what a future amount is worth today, discounted for time and risk. $100 due in ten years might be worth only $42 now — the building block beneath all cash-flow valuation.

For example

At a 9% discount rate, $100 due in five years has a present value of about $65 today, and $100 due in ten years only about $42 — the further off, the less it's worth now.

Learn it by doing

That's Present value (PV) in theory — it clicks when you use it. Practise it hands-on in a free, interactive lesson (Stage 15, Valuation for Investors).

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Why it matters to you

Present value matters because it's the concept underneath nearly all of valuation: the idea that money in the future is worth less than money today, by an amount set by time and risk. It explains why a DCF sums discounted cash flows, why distant growth is worth less than it seems, and why rising interest rates lower asset prices across the board. Grasping present value turns a pile of valuation jargon into a single, intuitive principle.

Valuing distant cash flows at face value

It's easy to be seduced by big future numbers — a company that will 'earn billions in ten years' — without discounting them to today. But cash far in the future is worth much less now, especially at higher discount rates. Treating distant, uncertain profits as if they were worth their full face value today overstates what a business is worth and is a common way growth stories get overvalued.

Frequently asked questions

What is present value?

Present value (PV) is what a future amount of money is worth today, after discounting it for the time and risk of waiting. Because a dollar now can be invested and grow, future money is worth less today, so it's discounted back to its equivalent present-day value.

Why is future money worth less than money today?

Because money you have now can be invested to earn a return, so it grows over time — meaning a dollar today is worth more than a dollar received later. Waiting also carries risk and inflation. Discounting future money to present value captures this time value of money.

How does present value relate to valuation?

Present value is the building block of cash-flow valuation. To value a business, you estimate its future cash flows and convert each to present value using a discount rate, then sum them — that's a discounted cash flow. It also explains why distant profits and growth are worth less than their face value suggests.

Related terms

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