I’m using the following parameters:
Risk free return: .48%
Market return: 8.5%
Beta: .70
D1: 2.16
Plowback ratio: 78%
ROE: 58%
I’m trying to use a basic DDM formula D1 / K-G but I keep getting a negative value.

“An object in free fall experiences an acceleration of -9.8 m/s/s. (The – sign indicates a downward acceleration.)”
Why would it have a negative acceleration? If it speeds up, why would you place a negative sign, which would mean that it is slowing down.
Why does it indicate downward acceleration?