GIFT — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($0.90)
DCF	$2.97	+229.9%
Graham Number	—	—
Reverse DCF	—	implied g: -14.3%
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: $5.38M

Near-term growth (yrs 1–5)(%)Rev: -19.1% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: -3.23%

Computed WACC: -3.23%

Cost of equity (Re)-3.99%(Rf 4.30% + β -1.51 × 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)80.99%

Debt weight (D/V)19.01%

Results

Intrinsic Value / share—

Current Price$0.90

Upside / Downside—

Net Debt (used)$2.52M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$3.00	$3.62	$4.34	$5.18	$6.14
8.0%	$2.45	$2.95	$3.53	$4.20	$4.98
9.0%	$2.07	$2.49	$2.97	$3.53	$4.17
10.0%	$1.79	$2.15	$2.56	$3.03	$3.58
11.0%	$1.58	$1.89	$2.24	$2.65	$3.13

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.42

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$0.90

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: -3.23%

Terminal growth rate(%)

Computed WACC: -3.23%

Cost of equity (Re)-3.99%(Rf 4.30% + β -1.51 × 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)80.99%

Debt weight (D/V)19.01%

Results

Current Price$0.90

Implied Near-term FCF Growth65.0%

Historical Revenue Growth-19.1%

Historical Earnings Growth—

Base FCF (TTM)$5.38M

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$0.90

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$10.11M

Target EV/EBITDA multipleCurrent: -3.0×

Net Debt($B)Default: $2.52M

Results

Implied Equity Value / share$0.90

Current Price$0.90

Upside / Downside-0.0%

Implied EV$30.39M

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