ABVC — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($1.48)
DCF	$-149.38	-10193.6%
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: -$1.54M

Near-term growth (yrs 1–5)(%)Rev: 104.5% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 5.18%

Computed WACC: 5.18%

Cost of equity (Re)5.54%(Rf 4.30% + β 0.23 × 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)93.57%

Debt weight (D/V)6.43%

Results

Intrinsic Value / share$-463.97

Current Price$1.48

Upside / Downside-31449.5%

Net Debt (used)$2.21M

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

WACC \ Near-term	96.5%	100.5%	104.5%	108.5%	112.5%
7.0%	$-201.07	$-222.32	$-245.33	$-270.21	$-297.07
8.0%	$-154.35	$-170.65	$-188.30	$-207.38	$-227.98
9.0%	$-122.66	$-135.60	$-149.62	$-164.76	$-181.12
10.0%	$-99.95	$-110.48	$-121.88	$-134.21	$-147.52
11.0%	$-82.99	$-91.73	$-101.19	$-111.41	$-122.45

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.32

Book Value / share($)Yahoo: $0.51

Results

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

Graham Number—

Current Price$1.48

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 5.18%

Terminal growth rate(%)

Computed WACC: 5.18%

Cost of equity (Re)5.54%(Rf 4.30% + β 0.23 × 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)93.57%

Debt weight (D/V)6.43%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$1.48

Implied Near-term FCF Growth—

Historical Revenue Growth104.5%

Historical Earnings Growth—

Base FCF (TTM)-$1.54M

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$1.48

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$4.88M

Target EV/EBITDA multipleCurrent: -8.1×

Net Debt($B)Default: $2.21M

Results

Implied Equity Value / share$1.54

Current Price$1.48

Upside / Downside+3.8%

Implied EV$39.53M

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