CELU — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($1.14)
DCF	$5.48	+380.5%
Graham Number	—	—
Reverse DCF	—	implied g: -8.8%
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: $12.79M

Near-term growth (yrs 1–5)(%)Rev: -43.2% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 2.85%

Computed WACC: 2.85%

Cost of equity (Re)8.64%(Rf 4.30% + β 0.79 × 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)32.99%

Debt weight (D/V)67.01%

Results

Intrinsic Value / share$144.14

Current Price$1.14

Upside / Downside+12543.5%

Net Debt (used)$66.64M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$5.54	$7.13	$8.98	$11.12	$13.58
8.0%	$4.15	$5.43	$6.91	$8.63	$10.60
9.0%	$3.18	$4.24	$5.48	$6.90	$8.54
10.0%	$2.47	$3.38	$4.43	$5.64	$7.03
11.0%	$1.92	$2.71	$3.62	$4.68	$5.88

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-3.33

Book Value / share($)Yahoo: $-0.71

Results

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

Graham Number—

Current Price$1.14

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 2.85%

Terminal growth rate(%)

Computed WACC: 2.85%

Cost of equity (Re)8.64%(Rf 4.30% + β 0.79 × 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)32.99%

Debt weight (D/V)67.01%

Results

Current Price$1.14

Implied Near-term FCF Growth-20.0%

Historical Revenue Growth-43.2%

Historical Earnings Growth—

Base FCF (TTM)$12.79M

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$1.14

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$41.35M

Target EV/EBITDA multipleCurrent: -2.4×

Net Debt($B)Default: $66.64M

Results

Implied Equity Value / share$1.18

Current Price$1.14

Upside / Downside+3.3%

Implied EV$100.62M

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