JILL — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($17.02)
DCF	$27.21	+59.8%
Graham Number	$20.46	+20.2%
Reverse DCF	—	implied g: -0.3%
DDM	$6.59	-61.3%
EV/EBITDA	$17.02	+0.0%

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

1 — Discounted Cash Flow (DCF)

Assumptions

Base FCF($B)Yahoo: $32.89M

Near-term growth (yrs 1–5)(%)Rev: -0.5% / EPS: -25.0%

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 7.80%

Computed WACC: 7.80%

Cost of equity (Re)9.40%(Rf 4.30% + β 0.93 × ERP 5.50%)

Cost of debt (Rd)7.52%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)53.62%

Debt weight (D/V)46.38%

Results

Intrinsic Value / share$35.96

Current Price$17.02

Upside / Downside+111.3%

Net Debt (used)$166.14M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$27.53	$35.32	$44.39	$54.88	$66.96
8.0%	$20.68	$26.95	$34.23	$42.65	$52.34
9.0%	$15.93	$21.15	$27.21	$34.20	$42.23
10.0%	$12.44	$16.90	$22.05	$28.00	$34.83
11.0%	$9.77	$13.64	$18.12	$23.27	$29.18

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $2.18

Book Value / share($)Yahoo: $8.54

Results

Graham Number$20.46

Current Price$17.02

Margin of Safety+20.2%

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 7.80%

Terminal growth rate(%)

Computed WACC: 7.80%

Cost of equity (Re)9.40%(Rf 4.30% + β 0.93 × ERP 5.50%)

Cost of debt (Rd)7.52%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)53.62%

Debt weight (D/V)46.38%

Results

Current Price$17.02

Implied Near-term FCF Growth-3.4%

Historical Revenue Growth-0.5%

Historical Earnings Growth-25.0%

Base FCF (TTM)$32.89M

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: $0.32

Dividend growth rate (g)(%)

Required return (r)(%)

Results

DDM Intrinsic Value / share$6.59

Current Price$17.02

Upside / Downside-61.3%

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: $77.78M

Target EV/EBITDA multipleCurrent: 5.4×

Net Debt($B)Default: $166.14M

Results

Implied Equity Value / share$17.02

Current Price$17.02

Upside / Downside+0.0%

Implied EV$423.43M

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

Mult \ Net Debt	-$1.83B	-$833.86M	$166.14M	$1.17B	$2.17B
1.4x	$128.75	$62.60	$-3.56	$-69.72	$-135.88
3.4x	$139.05	$72.89	$6.73	$-59.43	$-125.59
5.4x	$149.34	$83.18	$17.02	$-49.14	$-115.29
7.4x	$159.63	$93.47	$27.31	$-38.84	$-105.00
9.4x	$169.92	$103.76	$37.61	$-28.55	$-94.71

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