SOTK — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($4.30)
DCF	$-2.10	-148.8%
Graham Number	$1.66	-61.5%
Reverse DCF	—	—
DDM	—	—
EV/EBITDA	$4.23	-1.7%

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

1 — Discounted Cash Flow (DCF)

Assumptions

Base FCF($B)Yahoo: -$1.43M

Near-term growth (yrs 1–5)(%)Rev: -3.6% / EPS: 14.9%

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 2.49%

Computed WACC: 2.49%

Cost of equity (Re)2.49%(Rf 4.30% + β -0.33 × 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)100.00%

Debt weight (D/V)0.00%

Results

Intrinsic Value / share—

Current Price$4.30

Upside / Downside—

Net Debt (used)-$11.72M

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

WACC \ Near-term	6.9%	10.9%	14.9%	18.9%	22.9%
7.0%	$-2.27	$-2.84	$-3.50	$-4.25	$-5.11
8.0%	$-1.69	$-2.15	$-2.67	$-3.26	$-3.94
9.0%	$-1.29	$-1.67	$-2.09	$-2.59	$-3.14
10.0%	$-1.00	$-1.31	$-1.68	$-2.09	$-2.56
11.0%	$-0.78	$-1.05	$-1.36	$-1.71	$-2.12

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $0.10

Book Value / share($)Yahoo: $1.22

Results

Graham Number$1.66

Current Price$4.30

Margin of Safety-61.5%

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 2.49%

Terminal growth rate(%)

Computed WACC: 2.49%

Cost of equity (Re)2.49%(Rf 4.30% + β -0.33 × 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)100.00%

Debt weight (D/V)0.00%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$4.30

Implied Near-term FCF Growth—

Historical Revenue Growth-3.6%

Historical Earnings Growth14.9%

Base FCF (TTM)-$1.43M

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$4.30

Upside / Downside—

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: $2.19M

Target EV/EBITDA multipleCurrent: 25.0×

Net Debt($B)Default: -$11.72M

Results

Implied Equity Value / share$4.23

Current Price$4.30

Upside / Downside-1.7%

Implied EV$54.74M

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

Mult \ Net Debt	-$2.01B	-$1.01B	-$11.72M	$988.28M	$1.99B
21.0x	$130.98	$67.32	$3.67	$-59.98	$-123.63
23.0x	$131.26	$67.60	$3.95	$-59.70	$-123.35
25.0x	$131.53	$67.88	$4.23	$-59.42	$-123.07
27.0x	$131.81	$68.16	$4.51	$-59.14	$-122.80
29.0x	$132.09	$68.44	$4.79	$-58.86	$-122.52

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