CVU — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($4.24)
DCF	$20.11	+374.2%
Graham Number	—	—
Reverse DCF	—	implied g: 23.4%
DDM	—	—
EV/EBITDA	$4.29	+1.2%

Values reflect default assumptions. Adjust inputs in each model below to update.

1 — Discounted Cash Flow (DCF)

Assumptions

Base FCF($B)Yahoo: $1.60M

Near-term growth (yrs 1–5)(%)Rev: -0.8% / EPS: 47.2%

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 6.58%

Computed WACC: 6.58%

Cost of equity (Re)9.68%(Rf 4.30% + β 0.98 × 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)67.98%

Debt weight (D/V)32.02%

Results

Intrinsic Value / share$37.30

Current Price$4.24

Upside / Downside+779.8%

Net Debt (used)$25.47M

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

WACC \ Near-term	39.2%	43.2%	47.2%	51.2%	55.2%
7.0%	$24.55	$28.52	$32.95	$37.88	$43.36
8.0%	$18.78	$21.87	$25.31	$29.16	$33.42
9.0%	$14.84	$17.33	$20.11	$23.20	$26.64
10.0%	$11.99	$14.05	$16.35	$18.90	$21.74
11.0%	$9.85	$11.58	$13.52	$15.67	$18.06

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.05

Book Value / share($)Yahoo: $1.92

Results

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

Graham Number—

Current Price$4.24

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 6.58%

Terminal growth rate(%)

Computed WACC: 6.58%

Cost of equity (Re)9.68%(Rf 4.30% + β 0.98 × 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)67.98%

Debt weight (D/V)32.02%

Results

Current Price$4.24

Implied Near-term FCF Growth14.4%

Historical Revenue Growth-0.8%

Historical Earnings Growth47.2%

Base FCF (TTM)$1.60M

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$4.24

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: $1.04M

Target EV/EBITDA multipleCurrent: 78.0×

Net Debt($B)Default: $25.47M

Results

Implied Equity Value / share$4.29

Current Price$4.24

Upside / Downside+1.2%

Implied EV$81.38M

Sensitivity: EV/EBITDA multiple (rows) × Net Debt (cols)

Mult \ Net Debt	-$1.97B	-$974.53M	$25.47M	$1.03B	$2.03B
74.0x	$157.45	$80.71	$3.97	$-72.77	$-149.51
76.0x	$157.61	$80.87	$4.13	$-72.61	$-149.35
78.0x	$157.77	$81.03	$4.29	$-72.45	$-149.19
80.0x	$157.93	$81.19	$4.45	$-72.29	$-149.03
82.0x	$158.09	$81.35	$4.61	$-72.13	$-148.87

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