CTSO — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($0.75)
DCF	$-2.85	-480.4%
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: -$6.74M

Near-term growth (yrs 1–5)(%)Rev: 10.1% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 7.61%

Computed WACC: 7.61%

Cost of equity (Re)12.00%(Rf 4.30% + β 1.40 × 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)63.42%

Debt weight (D/V)36.58%

Results

Intrinsic Value / share$-3.59

Current Price$0.75

Upside / Downside-579.4%

Net Debt (used)$19.60M

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

WACC \ Near-term	2.1%	6.1%	10.1%	14.1%	18.1%
7.0%	$-2.95	$-3.46	$-4.06	$-4.75	$-5.53
8.0%	$-2.46	$-2.87	$-3.35	$-3.89	$-4.52
9.0%	$-2.12	$-2.46	$-2.85	$-3.31	$-3.82
10.0%	$-1.87	$-2.16	$-2.49	$-2.88	$-3.31
11.0%	$-1.68	$-1.93	$-2.22	$-2.55	$-2.93

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.18

Book Value / share($)Yahoo: $0.14

Results

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

Graham Number—

Current Price$0.75

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 7.61%

Terminal growth rate(%)

Computed WACC: 7.61%

Cost of equity (Re)12.00%(Rf 4.30% + β 1.40 × 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)63.42%

Debt weight (D/V)36.58%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$0.75

Implied Near-term FCF Growth—

Historical Revenue Growth10.1%

Historical Earnings Growth—

Base FCF (TTM)-$6.74M

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$0.75

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$12.70M

Target EV/EBITDA multipleCurrent: -5.2×

Net Debt($B)Default: $19.60M

Results

Implied Equity Value / share$0.75

Current Price$0.75

Upside / Downside+0.0%

Implied EV$66.64M

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