The Analyst's Path

Glossary

Base case

M3.09

Also called central case, most likely case.

The forecast an analyst considers most likely, built from assumptions each of which is individually reasonable.

The trap is that a set of individually reasonable assumptions can compound into an unreasonable outcome. Margin expansion, working capital improvement and market share gain are each plausible; all three at once for five years usually is not.

Check the base case against history. If it implies performance the company has never delivered, it is a bull case wearing the wrong label.