Forward-year underwriting: the multiple rests on the unearned 2028 base, held by three piers forward-year revenue underwriting reference multiples on forecast revenue not current earnings the $2T IPO multiple ~10-11x forward base current run rate earned today 2028 forward base not yet earned revenue still to be earned — the road to 2028 growth pace growth stalls restatement restated lower cheap capital capital tightens multiple holds multiple compresses before 2028