POCI — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($4.36)
DCF	$-35.73	-919.6%
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: -$706,907

Near-term growth (yrs 1–5)(%)Rev: 62.8% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 6.50%

Computed WACC: 6.50%

Cost of equity (Re)6.22%(Rf 4.30% + β 0.35 × ERP 5.50%)

Cost of debt (Rd)10.97%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)88.40%

Debt weight (D/V)11.60%

Results

Intrinsic Value / share$-65.90

Current Price$4.36

Upside / Downside-1611.4%

Net Debt (used)$3.53M

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

WACC \ Near-term	54.8%	58.8%	62.8%	66.8%	70.8%
7.0%	$-44.56	$-50.50	$-57.07	$-64.32	$-72.29
8.0%	$-34.69	$-39.29	$-44.38	$-49.99	$-56.15
9.0%	$-27.97	$-31.66	$-35.73	$-40.23	$-45.17
10.0%	$-23.13	$-26.16	$-29.51	$-33.20	$-37.26
11.0%	$-19.50	$-22.04	$-24.85	$-27.94	$-31.33

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-0.93

Book Value / share($)Yahoo: $1.21

Results

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

Graham Number—

Current Price$4.36

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 6.50%

Terminal growth rate(%)

Computed WACC: 6.50%

Cost of equity (Re)6.22%(Rf 4.30% + β 0.35 × ERP 5.50%)

Cost of debt (Rd)10.97%(interest expense ÷ avg debt (SEC))

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

Equity weight (E/V)88.40%

Debt weight (D/V)11.60%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$4.36

Implied Near-term FCF Growth—

Historical Revenue Growth62.8%

Historical Earnings Growth—

Base FCF (TTM)-$706,907

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$4.36

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$6.48M

Target EV/EBITDA multipleCurrent: -5.7×

Net Debt($B)Default: $3.53M

Results

Implied Equity Value / share$4.36

Current Price$4.36

Upside / Downside-0.0%

Implied EV$37.19M

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