It should be better if they set a low base. They will achieve...

It should be better if they set a low base. They will achieve way higher growth over the coming years.

For example, if they have a goal of first year 60m, second year 65m and third year 80m for the next 3 years, total earning of 205m. growth will be 0%, 8% and 22%. Alternatively, they could set the first base low like 40m, then 60m, 105m, total 205m as well. But growth will be - 33%, 50% and 100% which is a lot more attractive than 0, 8 and 20%.