JAKK — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($20.71)
DCF	$-7.84	-137.9%
Graham Number	$20.67	-0.2%
Reverse DCF	—	—
DDM	$20.60	-0.5%
EV/EBITDA	$21.02	+1.5%

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

1 — Discounted Cash Flow (DCF)

Assumptions

Base FCF($B)Yahoo: -$4.97M

Near-term growth (yrs 1–5)(%)Rev: -2.8% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 10.94%

Computed WACC: 10.94%

Cost of equity (Re)13.28%(Rf 4.30% + β 1.63 × ERP 5.50%)

Cost of debt (Rd)0.88%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)81.39%

Debt weight (D/V)18.61%

Results

Intrinsic Value / share$-6.05

Current Price$20.71

Upside / Downside-129.2%

Net Debt (used)$1.17M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-7.91	$-9.49	$-11.33	$-13.45	$-15.90
8.0%	$-6.52	$-7.79	$-9.27	$-10.98	$-12.94
9.0%	$-5.56	$-6.62	$-7.84	$-9.26	$-10.89
10.0%	$-4.85	$-5.76	$-6.80	$-8.01	$-9.39
11.0%	$-4.31	$-5.10	$-6.00	$-7.05	$-8.24

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $0.86

Book Value / share($)Yahoo: $22.08

Results

Graham Number$20.67

Current Price$20.71

Margin of Safety-0.2%

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 10.94%

Terminal growth rate(%)

Computed WACC: 10.94%

Cost of equity (Re)13.28%(Rf 4.30% + β 1.63 × ERP 5.50%)

Cost of debt (Rd)0.88%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)81.39%

Debt weight (D/V)18.61%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$20.71

Implied Near-term FCF Growth—

Historical Revenue Growth-2.8%

Historical Earnings Growth—

Base FCF (TTM)-$4.97M

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: $1.00

Dividend growth rate (g)(%)

Required return (r)(%)

Results

DDM Intrinsic Value / share$20.60

Current Price$20.71

Upside / Downside-0.5%

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: $24.45M

Target EV/EBITDA multipleCurrent: 9.7×

Net Debt($B)Default: $1.17M

Results

Implied Equity Value / share$21.02

Current Price$20.71

Upside / Downside+1.5%

Implied EV$238.08M

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

Mult \ Net Debt	-$2.00B	-$998.84M	$1.17M	$1.00B	$2.00B
5.7x	$189.81	$101.08	$12.34	$-76.39	$-165.13
7.7x	$194.15	$105.42	$16.68	$-72.05	$-160.79
9.7x	$198.49	$109.76	$21.02	$-67.71	$-156.45
11.7x	$202.83	$114.10	$25.36	$-63.37	$-152.11
13.7x	$207.17	$118.44	$29.70	$-59.03	$-147.77

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