ACCL

ACCL — Valuation Models

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

Valuation Summary

ModelIntrinsic Valuevs Price ($1.45)
DCF$2.51+73.0%
Graham Number$0.53-63.8%
Reverse DCFimplied g: -5.2%
DDM
EV/EBITDA$1.44-0.4%

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

1 — Discounted Cash Flow (DCF)

Assumptions

Yahoo: $1.86M
Rev: 0.7% / EPS: -24.1%
Default: 9% (no SEC data)

Results

Intrinsic Value / share$2.51
Current Price$1.45
Upside / Downside+73.0%
Net Debt (used)-$2.25M
Sensitivity: WACC (rows) × Near-term g (cols)
WACC \ Near-term-3.0%1.0%5.0%9.0%13.0%
7.0%$2.53$3.01$3.56$4.21$4.95
8.0%$2.11$2.49$2.94$3.46$4.05
9.0%$1.82$2.14$2.51$2.94$3.43
10.0%$1.60$1.87$2.19$2.56$2.98
11.0%$1.44$1.67$1.95$2.27$2.63

2 — Graham Number

Assumptions

Graham used 22.5 (15× P/E × 1.5× P/B)
Yahoo: $0.07
Yahoo: $0.17

Results

Graham Number$0.53
Current Price$1.45
Margin of Safety-63.8%
Formula: √(22.5 × max(0,EPS) × max(0,BVPS))

3 — Reverse DCF (Implied Growth)

Assumptions

Default: 9% (no SEC data)

Results

Current Price$1.45
Implied Near-term FCF Growth-5.2%
Historical Revenue Growth0.7%
Historical Earnings Growth-24.1%
Base FCF (TTM)$1.86M
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

Yahoo: —

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$1.45
Upside / Downside
Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

Yahoo: $1.09M
Current: 16.4×
Default: -$2.25M

Results

Implied Equity Value / share$1.44
Current Price$1.45
Upside / Downside-0.4%
Implied EV$17.91M
Sensitivity: EV/EBITDA multiple (rows) × Net Debt (cols)
Mult \ Net Debt-$2.00B-$1.00B-$2.25M$997.75M$2.00B
12.4x$144.50$72.82$1.13$-70.55$-142.24
14.4x$144.66$72.97$1.29$-70.40$-142.08
16.4x$144.82$73.13$1.44$-70.24$-141.93
18.4x$144.97$73.29$1.60$-70.08$-141.77
20.4x$145.13$73.44$1.76$-69.93$-141.61