ATCH — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($0.23)
DCF	$-59.47	-26485.9%
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: -$8.83M

Near-term growth (yrs 1–5)(%)Rev: 84.1% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 5.34%

Computed WACC: 5.34%

Cost of equity (Re)7.76%(Rf 4.30% + β 0.63 × 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)68.80%

Debt weight (D/V)31.20%

Results

Intrinsic Value / share$-169.45

Current Price$0.23

Upside / Downside-75275.4%

Net Debt (used)-$7.78M

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

WACC \ Near-term	76.1%	80.1%	84.1%	88.1%	92.1%
7.0%	$-77.41	$-86.58	$-96.59	$-107.50	$-119.39
8.0%	$-59.67	$-66.72	$-74.43	$-82.83	$-91.98
9.0%	$-47.61	$-53.24	$-59.38	$-66.07	$-73.36
10.0%	$-38.95	$-43.55	$-48.57	$-54.04	$-59.99
11.0%	$-32.48	$-36.31	$-40.49	$-45.04	$-50.00

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-31.58

Book Value / share($)Yahoo: $0.15

Results

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

Graham Number—

Current Price$0.23

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 5.34%

Terminal growth rate(%)

Computed WACC: 5.34%

Cost of equity (Re)7.76%(Rf 4.30% + β 0.63 × 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)68.80%

Debt weight (D/V)31.20%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$0.23

Implied Near-term FCF Growth—

Historical Revenue Growth84.1%

Historical Earnings Growth—

Base FCF (TTM)-$8.83M

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$0.23

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$608,442

Target EV/EBITDA multipleCurrent: -45.5×

Net Debt($B)Default: -$7.78M

Results

Implied Equity Value / share$0.24

Current Price$0.23

Upside / Downside+5.1%

Implied EV$27.70M

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