ABUS — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($4.67)
DCF	$-1.76	-137.6%
Graham Number	—	—
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: -$24.30M

Near-term growth (yrs 1–5)(%)Rev: -60.5% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 8.20%

Computed WACC: 8.20%

Cost of equity (Re)8.24%(Rf 4.30% + β 0.72 × ERP 5.50%)

Cost of debt (Rd)0.00%(no debt / unavailable → 0%)

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

Equity weight (E/V)99.49%

Debt weight (D/V)0.51%

Results

Intrinsic Value / share$-2.07

Current Price$4.67

Upside / Downside-144.3%

Net Debt (used)-$89.10M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-1.77	$-2.23	$-2.75	$-3.36	$-4.06
8.0%	$-1.38	$-1.74	$-2.16	$-2.65	$-3.21
9.0%	$-1.10	$-1.40	$-1.76	$-2.16	$-2.63
10.0%	$-0.90	$-1.16	$-1.46	$-1.80	$-2.20
11.0%	$-0.74	$-0.97	$-1.23	$-1.53	$-1.87

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.23

Book Value / share($)Yahoo: $0.40

Results

Graham Number requires positive EPS and positive Book Value per share. EPS is zero or negative.

Graham Number—

Current Price$4.67

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 8.20%

Terminal growth rate(%)

Computed WACC: 8.20%

Cost of equity (Re)8.24%(Rf 4.30% + β 0.72 × ERP 5.50%)

Cost of debt (Rd)0.00%(no debt / unavailable → 0%)

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

Equity weight (E/V)99.49%

Debt weight (D/V)0.51%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$4.67

Implied Near-term FCF Growth—

Historical Revenue Growth-60.5%

Historical Earnings Growth—

Base FCF (TTM)-$24.30M

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$4.67

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$30.67M

Target EV/EBITDA multipleCurrent: -26.3×

Net Debt($B)Default: -$89.10M

Results

Implied Equity Value / share$4.66

Current Price$4.67

Upside / Downside-0.2%

Implied EV$807.14M

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