CUE — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($0.28)
DCF	$-2.67	-1045.3%
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: -$14.68M

Near-term growth (yrs 1–5)(%)Rev: -35.6% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 11.13%

Computed WACC: 11.13%

Cost of equity (Re)12.85%(Rf 4.30% + β 1.55 × ERP 5.50%)

Cost of debt (Rd)5.00%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)80.67%

Debt weight (D/V)19.33%

Results

Intrinsic Value / share$-1.96

Current Price$0.28

Upside / Downside-795.6%

Net Debt (used)-$14.25M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-2.69	$-3.27	$-3.94	$-4.72	$-5.61
8.0%	$-2.19	$-2.65	$-3.19	$-3.81	$-4.53
9.0%	$-1.83	$-2.22	$-2.67	$-3.19	$-3.78
10.0%	$-1.58	$-1.91	$-2.29	$-2.73	$-3.23
11.0%	$-1.38	$-1.67	$-2.00	$-2.38	$-2.81

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.41

Book Value / share($)Yahoo: $0.17

Results

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

Graham Number—

Current Price$0.28

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 11.13%

Terminal growth rate(%)

Computed WACC: 11.13%

Cost of equity (Re)12.85%(Rf 4.30% + β 1.55 × ERP 5.50%)

Cost of debt (Rd)5.00%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)80.67%

Debt weight (D/V)19.33%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$0.28

Implied Near-term FCF Growth—

Historical Revenue Growth-35.6%

Historical Earnings Growth—

Base FCF (TTM)-$14.68M

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$0.28

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$37.73M

Target EV/EBITDA multipleCurrent: -0.2×

Net Debt($B)Default: -$14.25M

Results

Implied Equity Value / share$0.24

Current Price$0.28

Upside / Downside-13.6%

Implied EV$8.00M

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