IGC — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($0.27)
DCF	$-0.46	-266.8%
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: -$2.52M

Near-term growth (yrs 1–5)(%)Rev: -53.6% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 6.04%

Computed WACC: 6.04%

Cost of equity (Re)6.05%(Rf 4.30% + β 0.32 × ERP 5.50%)

Cost of debt (Rd)3.69%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)99.44%

Debt weight (D/V)0.56%

Results

Intrinsic Value / share$-0.85

Current Price$0.27

Upside / Downside-411.1%

Net Debt (used)-$984,000

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-0.46	$-0.55	$-0.66	$-0.79	$-0.94
8.0%	$-0.38	$-0.45	$-0.54	$-0.64	$-0.76
9.0%	$-0.32	$-0.38	$-0.46	$-0.54	$-0.64
10.0%	$-0.28	$-0.33	$-0.39	$-0.47	$-0.55
11.0%	$-0.24	$-0.29	$-0.34	$-0.41	$-0.48

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.07

Book Value / share($)Yahoo: $0.09

Results

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

Graham Number—

Current Price$0.27

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 6.04%

Terminal growth rate(%)

Computed WACC: 6.04%

Cost of equity (Re)6.05%(Rf 4.30% + β 0.32 × ERP 5.50%)

Cost of debt (Rd)3.69%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)99.44%

Debt weight (D/V)0.56%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$0.27

Implied Near-term FCF Growth—

Historical Revenue Growth-53.6%

Historical Earnings Growth—

Base FCF (TTM)-$2.52M

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$0.27

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$7.52M

Target EV/EBITDA multipleCurrent: -3.2×

Net Debt($B)Default: -$984,000

Results

Implied Equity Value / share$0.27

Current Price$0.27

Upside / Downside-2.3%

Implied EV$24.38M

← Overview Financial Statements ← Companies