LCUT — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($3.25)
DCF	$9.61	+195.7%
Graham Number	—	—
Reverse DCF	—	implied g: -1.3%
DDM	$3.50	+7.8%
EV/EBITDA	$3.31	+1.8%

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

1 — Discounted Cash Flow (DCF)

Assumptions

Base FCF($B)Yahoo: $26.38M

Near-term growth (yrs 1–5)(%)Rev: -6.5% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 11.86%

Computed WACC: 11.86%

Cost of equity (Re)11.38%(Rf 4.30% + β 1.29 × ERP 5.50%)

Cost of debt (Rd)15.18%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)22.24%

Debt weight (D/V)77.76%

Results

Intrinsic Value / share$3.30

Current Price$3.25

Upside / Downside+1.4%

Net Debt (used)$245.33M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$9.79	$13.96	$18.81	$24.42	$30.88
8.0%	$6.12	$9.47	$13.37	$17.88	$23.06
9.0%	$3.58	$6.37	$9.61	$13.35	$17.65
10.0%	$1.71	$4.09	$6.85	$10.04	$13.69
11.0%	$0.28	$2.35	$4.75	$7.50	$10.67

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-1.67

Book Value / share($)Yahoo: $8.15

Results

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

Graham Number—

Current Price$3.25

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 11.86%

Terminal growth rate(%)

Computed WACC: 11.86%

Cost of equity (Re)11.38%(Rf 4.30% + β 1.29 × ERP 5.50%)

Cost of debt (Rd)15.18%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)22.24%

Debt weight (D/V)77.76%

Results

Current Price$3.25

Implied Near-term FCF Growth4.9%

Historical Revenue Growth-6.5%

Historical Earnings Growth—

Base FCF (TTM)$26.38M

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: $0.17

Dividend growth rate (g)(%)

Required return (r)(%)

Results

DDM Intrinsic Value / share$3.50

Current Price$3.25

Upside / Downside+7.8%

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: $44.26M

Target EV/EBITDA multipleCurrent: 7.2×

Net Debt($B)Default: $245.33M

Results

Implied Equity Value / share$3.31

Current Price$3.25

Upside / Downside+1.8%

Implied EV$320.30M

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

Mult \ Net Debt	-$1.75B	-$754.67M	$245.33M	$1.25B	$2.25B
3.2x	$83.77	$39.63	$-4.50	$-48.64	$-92.78
5.2x	$87.68	$43.54	$-0.60	$-44.74	$-88.87
7.2x	$91.59	$47.45	$3.31	$-40.83	$-84.97
9.2x	$95.49	$51.35	$7.22	$-36.92	$-81.06
11.2x	$99.40	$55.26	$11.12	$-33.02	$-77.15

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