medium · Private Equity

A buyer is valuing a $20M earnout payable in Year 2. The probability-weighted expected payout is $9.75M.

If the buyer uses a 10% discount rate to reflect the time value of money and performance risk, what is the fair value of the earnout to be recorded at closing?

  1. $16.53M
  2. $8.06M
  3. $9.75M
  4. $8.86M

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