SSSS — Valuation Models

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

Valuation Summary

Model	Intrinsic Value	vs Price ($9.51)
DCF	$-6.10	-164.2%
Graham Number	$22.69	+138.6%
Reverse DCF	—	—
DDM	$10.30	+8.3%
EV/EBITDA	—	—

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

1 — Discounted Cash Flow (DCF)

Assumptions

Base FCF($B)Yahoo: -$7.65M

Near-term growth (yrs 1–5)(%)Rev: -48.3% / EPS: —

Long-term growth (yrs 6–10)(%)

Terminal growth rate(%)

WACC(%)Computed: 9.25%

Computed WACC: 9.25%

Cost of equity (Re)12.09%(Rf 4.30% + β 1.42 × 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)76.47%

Debt weight (D/V)23.53%

Results

Intrinsic Value / share$-5.90

Current Price$9.51

Upside / Downside-162.1%

Net Debt (used)$18.97M

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

WACC \ Near-term	-3.0%	1.0%	5.0%	9.0%	13.0%
7.0%	$-6.15	$-7.24	$-8.51	$-9.97	$-11.67
8.0%	$-5.19	$-6.07	$-7.08	$-8.26	$-9.62
9.0%	$-4.52	$-5.25	$-6.10	$-7.08	$-8.20
10.0%	$-4.03	$-4.66	$-5.38	$-6.21	$-7.17
11.0%	$-3.66	$-4.20	$-4.83	$-5.55	$-6.38

2 — Graham Number

Assumptions

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

EPS (trailing)($)Yahoo: $2.48

Book Value / share($)Yahoo: $9.23

Results

Graham Number$22.69

Current Price$9.51

Margin of Safety+138.6%

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

3 — Reverse DCF (Implied Growth)

Assumptions

WACC(%)Computed: 9.25%

Terminal growth rate(%)

Computed WACC: 9.25%

Cost of equity (Re)12.09%(Rf 4.30% + β 1.42 × 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)76.47%

Debt weight (D/V)23.53%

Results

Reverse DCF requires positive TTM free cash flow.

Current Price$9.51

Implied Near-term FCF Growth—

Historical Revenue Growth-48.3%

Historical Earnings Growth—

Base FCF (TTM)-$7.65M

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: $0.50

Dividend growth rate (g)(%)

Required return (r)(%)

Results

DDM Intrinsic Value / share$10.30

Current Price$9.51

Upside / Downside+8.3%

Formula: D0 × (1+g) / (r − g)

5 — EV/EBITDA Multiple

Assumptions

EBITDA($B)Yahoo: —

Target EV/EBITDA multipleCurrent: —×

Net Debt($B)Default: $18.97M

Results

Implied Equity Value / share$-0.76

Current Price$9.51

Upside / Downside-107.9%

Implied EV$0

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