ACON — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($3.10)
DCF	$-298.69	-9735.1%
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: -$4.14M

Near-term growth (yrs 1–5)(%)Rev: 31.5% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 12.23%

Computed WACC: 12.23%

Cost of equity (Re)12.23%(Rf 4.30% + β 1.44 × 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)100.00%

Debt weight (D/V)0.00%

Results

Intrinsic Value / share$-175.97

Current Price$3.10

Upside / Downside-5776.3%

Net Debt (used)-$11.38M

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

WACC \ Near-term	23.5%	27.5%	31.5%	35.5%	39.5%
7.0%	$-343.07	$-402.32	$-469.36	$-544.95	$-629.87
8.0%	$-269.23	$-315.76	$-368.38	$-427.69	$-494.29
9.0%	$-218.64	$-256.47	$-299.23	$-347.40	$-401.47
10.0%	$-181.97	$-213.50	$-249.12	$-289.23	$-334.24
11.0%	$-154.28	$-181.06	$-211.29	$-245.32	$-283.50

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-2258.79

Book Value / share($)Yahoo: $21.46

Results

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

Graham Number—

Current Price$3.10

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 12.23%

Terminal growth rate(%)

Computed WACC: 12.23%

Cost of equity (Re)12.23%(Rf 4.30% + β 1.44 × 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)100.00%

Debt weight (D/V)0.00%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$3.10

Implied Near-term FCF Growth—

Historical Revenue Growth31.5%

Historical Earnings Growth—

Base FCF (TTM)-$4.14M

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$3.10

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$6.65M

Target EV/EBITDA multipleCurrent: 1.4×

Net Debt($B)Default: -$11.38M

Results

Implied Equity Value / share$1.97

Current Price$3.10

Upside / Downside-36.3%

Implied EV-$9.30M

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