ABEO — Valuation Models

Interactive models with editable assumptions. All calculations run client-side.

Valuation Summary

Model	Intrinsic Value	vs Price ($5.06)
DCF	$-14.20	-380.7%
Graham Number	$9.43	+86.4%
Reverse DCF	—	—
DDM	—	—
EV/EBITDA	—	—

Values reflect default assumptions. Adjust inputs in each model below to update.

1 — Discounted Cash Flow (DCF)

Assumptions

Base FCF($B)Yahoo: -$54.26M

Near-term growth (yrs 1–5)(%)Rev: — / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 11.41%

Computed WACC: 11.41%

Cost of equity (Re)10.87%(Rf 4.30% + β 1.19 × ERP 5.50%)

Cost of debt (Rd)22.19%(interest expense ÷ avg debt (SEC))

Tax rate (T)21.00%(US statutory fallback)

Equity weight (E/V)91.92%

Debt weight (D/V)8.08%

Results

Intrinsic Value / share$-9.39

Current Price$5.06

Upside / Downside-285.7%

Net Debt (used)-$183.01M

Sensitivity: WACC (rows) × Near-term g (cols)

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-14.35	$-17.94	$-22.11	$-26.94	$-32.50
8.0%	$-11.20	$-14.08	$-17.44	$-21.31	$-25.77
9.0%	$-9.01	$-11.41	$-14.20	$-17.42	$-21.12
10.0%	$-7.41	$-9.46	$-11.83	$-14.57	$-17.71
11.0%	$-6.18	$-7.96	$-10.02	$-12.39	$-15.11

2 — Graham Number

Assumptions

MultiplierGraham used 22.5 (15× P/E × 1.5× P/B)

EPS (trailing)($)Yahoo: $1.21

Book Value / share($)Yahoo: $3.27

Results

Graham Number$9.43

Current Price$5.06

Margin of Safety+86.4%

Formula: √(22.5 × max(0,EPS) × max(0,BVPS))

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 11.41%

Terminal growth rate(%)

Computed WACC: 11.41%

Cost of equity (Re)10.87%(Rf 4.30% + β 1.19 × ERP 5.50%)

Cost of debt (Rd)22.19%(interest expense ÷ avg debt (SEC))

Tax rate (T)21.00%(US statutory fallback)

Equity weight (E/V)91.92%

Debt weight (D/V)8.08%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$5.06

Implied Near-term FCF Growth—

Historical Revenue Growth—

Historical Earnings Growth—

Base FCF (TTM)-$54.26M

Implied growth is the FCF growth rate (yrs 1–5) that makes the DCF intrinsic value equal the current price. Long-term growth is set to half the implied near-term rate.

4 — Dividend Discount Model (DDM)

Assumptions

Annual dividend D0($/share)Yahoo: —

Dividend growth rate (g)(%)

Required return (r)(%)

Results

This company does not pay a dividend. DDM is not applicable — the intrinsic value shown uses D0 = $0 unless you enter a hypothetical dividend above.

DDM Intrinsic Value / share—

Current Price$5.06

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$80.98M

Target EV/EBITDA multipleCurrent: -1.1×

Net Debt($B)Default: -$183.01M

Results

Implied Equity Value / share$5.06

Current Price$5.06

Upside / Downside-0.0%

Implied EV$91.19M

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