Time Value of Money is the foundational idea beneath DCF, Reverse DCF, and really all of finance: money available now is more valuable than the same amount received later, because money in hand can be invested, earns interest, and carries less uncertainty than a promise of future payment. This is why valuation models 'discount' future cash flows — a rupee of profit five years from now genuinely isn't worth the same as a rupee of profit today, and the discount rate used reflects both the time delay and the risk that the future cash might not show up at all. You don't need to run the math yourself to use our scorecards, but understanding this idea is what makes DCF and Reverse DCF make intuitive sense rather than feeling like a black box.