EFOI — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($1.72)
DCF	$-1.26	-173.0%
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: -$444,875

Near-term growth (yrs 1–5)(%)Rev: -30.9% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 12.76%

Computed WACC: 12.76%

Cost of equity (Re)13.13%(Rf 4.30% + β 1.61 × 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)97.14%

Debt weight (D/V)2.86%

Results

Intrinsic Value / share$-0.75

Current Price$1.72

Upside / Downside-143.7%

Net Debt (used)-$606,000

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-1.27	$-1.54	$-1.87	$-2.24	$-2.67
8.0%	$-1.02	$-1.25	$-1.51	$-1.81	$-2.15
9.0%	$-0.85	$-1.04	$-1.26	$-1.50	$-1.79
10.0%	$-0.73	$-0.89	$-1.07	$-1.28	$-1.53
11.0%	$-0.63	$-0.77	$-0.93	$-1.12	$-1.33

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.17

Book Value / share($)Yahoo: $0.55

Results

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

Graham Number—

Current Price$1.72

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 12.76%

Terminal growth rate(%)

Computed WACC: 12.76%

Cost of equity (Re)13.13%(Rf 4.30% + β 1.61 × 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)97.14%

Debt weight (D/V)2.86%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$1.72

Implied Near-term FCF Growth—

Historical Revenue Growth-30.9%

Historical Earnings Growth—

Base FCF (TTM)-$444,875

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$1.72

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$918,000

Target EV/EBITDA multipleCurrent: -10.1×

Net Debt($B)Default: -$606,000

Results

Implied Equity Value / share$1.72

Current Price$1.72

Upside / Downside-0.0%

Implied EV$9.27M

← Overview Financial Statements ← Companies