Module 4: Equity Valuation, Comparable Analysis
2
what is the upside and downside?
up: applied universally to all companies
down: highly sensitive to assumptions made during forecasting
firms which generate similar cash flow often have the same __?
value → law of one price
what is the caveat in terms of having the same cash flows and comparable firms?
no firms have the same cash flow... so what does the analyst look for?
1. Comparison firms that have similar future prospects
2. No fundamental differences between firms (same industry, same supply chain, same
customers)
3. Same growth rates
4. Same cost of capital (discount rate)
5. Industry (or comparison set) is correctly valued
whats the law of one price?
firms with the same assets with have the same value regardless where they are sold
using this theory, could you compare companies w same assets and same growth prospects in diff
industries?
yes
what a diluted shares?
Sure, let's simplify it:
Diluted shares
are like imaginary extra shares that might exist if certain financial promises were turned into
real shares. These promises, like stock options or convertible bonds, have the power to create more shares
and make existing shares worth a bit less.
Imagine you and your friend own a pizza. But you have a deal that says if your friend wants, they can take a
slice and turn it into a mini-pizza. When they do that, there are suddenly more slices of pizza, and each
original slice you had is worth a bit less. The original pizza represents the basic shares, and the extra slices
are like the diluted shares when your friend uses their special deal.
In business, when companies have these kinds of deals (like stock options for employees), they have to
think about how it might change things for their owners (shareholders). So, they calculate both basic and
diluted shares to see how much each share is worth and how much money the company is making for its
owners.
In summary, diluted shares are like extra shares that might exist if certain financial deals are used, and they
are important because they show how these deals could affect the value of each share and the company's
earnings.