POLA — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($1.51)
DCF	$13.30	+780.8%
Graham Number	—	—
Reverse DCF	—	implied g: -19.3%
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: $2.37M

Near-term growth (yrs 1–5)(%)Rev: -74.1% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 4.76%

Computed WACC: 4.76%

Cost of equity (Re)11.81%(Rf 4.30% + β 1.37 × ERP 5.50%)

Cost of debt (Rd)0.00%(no debt / unavailable → 0%)

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

Equity weight (E/V)40.26%

Debt weight (D/V)59.74%

Results

Intrinsic Value / share$42.82

Current Price$1.51

Upside / Downside+2735.7%

Net Debt (used)$6.00M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$13.43	$16.60	$20.29	$24.56	$29.47
8.0%	$10.64	$13.20	$16.16	$19.58	$23.52
9.0%	$8.71	$10.84	$13.30	$16.14	$19.41
10.0%	$7.29	$9.11	$11.20	$13.62	$16.40
11.0%	$6.21	$7.78	$9.60	$11.70	$14.10

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $-3.45

Book Value / share($)Yahoo: $1.15

Results

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

Graham Number—

Current Price$1.51

Margin of Safety—

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 4.76%

Terminal growth rate(%)

Computed WACC: 4.76%

Cost of equity (Re)11.81%(Rf 4.30% + β 1.37 × ERP 5.50%)

Cost of debt (Rd)0.00%(no debt / unavailable → 0%)

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

Equity weight (E/V)40.26%

Debt weight (D/V)59.74%

Results

Current Price$1.51

Implied Near-term FCF Growth-20.0%

Historical Revenue Growth-74.1%

Historical Earnings Growth—

Base FCF (TTM)$2.37M

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$1.51

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: -$7.46M

Target EV/EBITDA multipleCurrent: -1.3×

Net Debt($B)Default: $6.00M

Results

Implied Equity Value / share$1.50

Current Price$1.51

Upside / Downside-0.7%

Implied EV$10.01M

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