A firm has decided to go public
If the stock price is $10.00 per share one year from now, then the present value of the entire underwriting compensation would be $270,000 (2,700,000 × 0.1). This is because you need to discount the expected future cash flows back to their present-day value in order to get an accurate picture of how much they are really worth—taking into account things like inflation or different interest/discount rates over time etc.
Thus regardless of what happens with regards to stock price in future, this calculation will remain unchanged as long as all other parameters (e.g., fees associated with underwriting) remain constant.