← Mastercard Incorporated

MA · Forward model · Bull case

The Bull case, 20 quarters out

Model as of

Each segment is projected from its own operating driver, rolled up into consolidated cash flow, and discounted back to a fair value per share. The assumptions below are editable — change them and every number on this page moves with them.

Mastercard reports ONE operating segment — Payment Solutions — and discloses TWO net-revenue categories inside it: Payment network and Value-added services and solutions. This model carries those two lines so VAS mix is visible. Every historical point is copied from the 8-K, 10-Q or earnings slides, or derived from two disclosures (Q3 2025 is the FY 10-K remainder after Q1, Q2 and Q4; Q4 2025 payment network is Q4 net revenue less disclosed VAS). Operating profit is not split, so the 61.1% adjusted operating margin is applied to both lines as an assumption. GDV and switched transactions are not a unit driver: assessments sit on volume, switching is a second count, and $6.0B of rebates are netted into the same line. Agent Pay and BVNK are named capabilities, not a third vertical. Calendar quarters; 2026 Q2 ended 30 June 2026. Segment 'EBITDA' here is the company adjusted operating margin. netCash is cash $11,291M less short-term debt $2,459M less long-term debt $22,184M. Capex 5% is H1 PPE plus capitalised software over H1 net revenue. Local profile price $484.09 and 893M shares are stale.

MA forward model
Horizon
Fair value per share $1,051.30 +86% against $565.37
Terminal-year revenue $92.50B last four projected quarters
Enterprise value $941.65B $123.26B explicit + $818.38B terminal

VAS keeps an 18%-like clip into 2027 on security and authentication, and the network holds pricing. What this case does NOT reach is Mehra's high-end low-double-digit 2026 guide as a numbered print — that is the named case — and it does not treat Agent Pay as contracted revenue.

MA REVENUE MODEL

Latest: $24.75B (2031Q2E)

Period Value
2025Q1 $7.25B
2025Q2 $8.13B
2025Q3 $8.60B
2025Q4 $8.81B
2026Q1 $8.40B
2026Q2 $9.28B
2026Q3E $9.82B
2026Q4E $10.37B
2027Q1E $10.94B
2027Q2E $11.53B
2027Q3E $12.14B
2027Q4E $12.76B
2028Q1E $13.41B
2028Q2E $14.09B
2028Q3E $14.79B
2028Q4E $15.52B
2029Q1E $16.27B
2029Q2E $17.06B
2029Q3E $17.89B
2029Q4E $18.74B
2030Q1E $19.64B
2030Q2E $20.57B
2030Q3E $21.55B
2030Q4E $22.57B
2031Q1E $23.63B
2031Q2E $24.75B
Scenarios

Where each case comes from

Valuation

From cash flow to fair value

The published model, discounted at 8.0% a year with an exit multiple of 13.0x on revenue. The sliders above do not change this walk.

Present value of free cash flow, 20 quarters$123.26B
Terminal-year revenue$92.50B
Terminal-year EBITDA$58.70B
Exit multiple, on revenue13.0x
Terminal value$1.20T
Discounted at 8.0% a year, terminal value becomes$818.38B
Share of enterprise value from the terminal87%
Enterprise value$941.65B
Net cash−$13.35B
Equity value$928.30B
Shares0.88B
Fair value per share$1,051.30
Against the deployed price of $565.37, as of +86%

10x terminal-year net revenue for a network whose VAS line has stopped compounding at 18% currency-neutral. Today the equity is ~$530B at $599.86 on 883M diluted shares, EV ~$543B after $13.4B of net debt, about 15.5x trailing sales of ~$35.1B and ~30x annualised adjusted $5.04. Visa is the other network and trades in the same neighbourhood. The exit is a de-rate, and deliberately. Discount rate is 9%, a quality-compounder cost of equity. Move the exit multiple before anything else: at 7x and at 14x the answer moves by more than a point of network growth. Rebates of $6.0B a quarter are already in the net-revenue base; they are not a separate haircut.

Read the other way round: at $565.37 the market is paying 6.2x terminal-year revenue, holding every other assumption on this page fixed. That is the number to argue about.

Quarter by quarter

The projected path

Quarter Payment NetworkValue-Added Services Revenue YoY EBITDA Capex FCF R40 PV of FCF
2026 Q3E $5.70B$4.12B $9.82B +14% $6.19B $481M $4.56B +61 $4.48B
2026 Q4E $5.95B$4.42B $10.37B +18% $6.54B $499M $4.83B +64 $4.65B
2027 Q1E $6.20B$4.74B $10.94B +30% $6.90B $517M $5.10B +77 $4.82B
2027 Q2E $6.46B$5.07B $11.53B +24% $7.27B $537M $5.39B +71 $4.99B
2027 Q3E $6.72B$5.41B $12.14B +24% $7.66B $557M $5.68B +70 $5.16B
2027 Q4E $6.99B$5.77B $12.76B +23% $8.06B $578M $5.98B +70 $5.33B
2028 Q1E $7.26B$6.15B $13.41B +23% $8.47B $601M $6.29B +70 $5.50B
2028 Q2E $7.54B$6.55B $14.09B +22% $8.90B $624M $6.62B +69 $5.68B
2028 Q3E $7.83B$6.96B $14.79B +22% $9.34B $649M $6.96B +69 $5.85B
2028 Q4E $8.13B$7.39B $15.52B +22% $9.81B $675M $7.31B +69 $6.03B
2029 Q1E $8.43B$7.85B $16.27B +21% $10.29B $702M $7.67B +68 $6.21B
2029 Q2E $8.74B$8.32B $17.06B +21% $10.80B $731M $8.05B +68 $6.39B
2029 Q3E $9.06B$8.82B $17.89B +21% $11.32B $761M $8.45B +68 $6.58B
2029 Q4E $9.39B$9.35B $18.74B +21% $11.87B $793M $8.86B +68 $6.77B
2030 Q1E $9.73B$9.90B $19.64B +21% $12.44B $826M $9.29B +68 $6.96B
2030 Q2E $10.09B$10.48B $20.57B +21% $13.04B $861M $9.74B +68 $7.16B
2030 Q3E $10.45B$11.10B $21.55B +20% $13.66B $898M $10.21B +68 $7.36B
2030 Q4E $10.83B$11.74B $22.57B +20% $14.32B $937M $10.70B +68 $7.57B
2031 Q1E $11.21B$12.42B $23.63B +20% $15.00B $977M $11.22B +68 $7.78B
2031 Q2E $11.61B$13.14B $24.75B +20% $15.72B $1.02B $11.76B +68 $8.00B

Every row is projected. A year-over-year change is shown only where the quarter it compares against exists — an em dash means there is no comparable quarter, not a flat year.

Track record

Model revisions

Assumptions are marked to reality as each quarter prints. Every change is appended here, with the fair value the model produced at the time, so the model's own history stays visible.

DateFair value thenNote
2026-08-25 $562.11 Initial model. Two verticals on the disclosed payment-network / VAS split, basis the June quarter at $9,277M, Q3 calibrated to the low-double-digit floor of the CN guide; high end is the named case.