SPPL

SPPL — Valuation Models

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

Valuation Summary

ModelIntrinsic Valuevs Price ($2.85)
DCF$-13953.99-490040.2%
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

Yahoo: -$7.22M
Rev: 146.9% / EPS: —
Default: 9% (no SEC data)

Results

Intrinsic Value / share$-13973.31
Current Price$2.85
Upside / Downside-490718.7%
Net Debt (used)$2.91M
Sensitivity: WACC (rows) × Near-term g (cols)
WACC \ Near-term138.9%142.9%146.9%150.9%154.9%
7.0%$-19654.85$-21354.71$-23170.24$-25107.22$-27171.67
8.0%$-15002.83$-16300.02$-17685.45$-19163.56$-20738.92
9.0%$-11854.28$-12878.95$-13973.31$-15140.86$-16385.21
10.0%$-9602.27$-10432.03$-11318.20$-12263.64$-13271.25
11.0%$-7925.95$-8610.62$-9341.85$-10121.95$-10953.36

2 — Graham Number

Assumptions

Graham used 22.5 (15× P/E × 1.5× P/B)
Yahoo: $-0.25
Yahoo: $0.55

Results

Graham Number requires positive EPS and positive Book Value per share. EPS is zero or negative.
Graham Number
Current Price$2.85
Margin of Safety
Formula: √(22.5 × max(0,EPS) × max(0,BVPS))

3 — Reverse DCF (Implied Growth)

Assumptions

Default: 9% (no SEC data)

Results

Reverse DCF requires positive TTM free cash flow.
Current Price$2.85
Implied Near-term FCF Growth
Historical Revenue Growth146.9%
Historical Earnings Growth
Base FCF (TTM)-$7.22M
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

Yahoo: —

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$2.85
Upside / Downside
Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

Yahoo: -$3.70M
Current: -4.5×
Default: $2.91M

Results

Implied Equity Value / share$2.40
Current Price$2.85
Upside / Downside-15.8%
Implied EV$16.79M