CTOR — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($1.08)
DCF	$-4.88	-551.6%
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: -$24.72M

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

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 20.40%

Computed WACC: 20.40%

Cost of equity (Re)21.03%(Rf 4.30% + β 3.04 × ERP 5.50%)

Cost of debt (Rd)5.74%(interest expense ÷ avg debt (SEC))

Tax rate (T)21.00%(US statutory fallback)

Equity weight (E/V)96.17%

Debt weight (D/V)3.83%

Results

Intrinsic Value / share$-1.72

Current Price$1.08

Upside / Downside-258.8%

Net Debt (used)-$3.50M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-4.92	$-5.92	$-7.09	$-8.44	$-9.99
8.0%	$-4.04	$-4.84	$-5.78	$-6.86	$-8.11
9.0%	$-3.43	$-4.10	$-4.88	$-5.78	$-6.81
10.0%	$-2.98	$-3.55	$-4.21	$-4.98	$-5.86
11.0%	$-2.63	$-3.13	$-3.71	$-4.37	$-5.13

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.31

Book Value / share($)Yahoo: $0.69

Results

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

Graham Number—

Current Price$1.08

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 20.40%

Terminal growth rate(%)

Computed WACC: 20.40%

Cost of equity (Re)21.03%(Rf 4.30% + β 3.04 × ERP 5.50%)

Cost of debt (Rd)5.74%(interest expense ÷ avg debt (SEC))

Tax rate (T)21.00%(US statutory fallback)

Equity weight (E/V)96.17%

Debt weight (D/V)3.83%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$1.08

Implied Near-term FCF Growth—

Historical Revenue Growth—

Historical Earnings Growth—

Base FCF (TTM)-$24.72M

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$1.08

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: —

Target EV/EBITDA multipleCurrent: —×

Net Debt($B)Default: -$3.50M

Results

Implied Equity Value / share$0.04

Current Price$1.08

Upside / Downside-96.3%

Implied EV$0

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