CAIIB · ABFM

OTHER NON DCF VALUATION MODEL

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Advanced Business and Financial Management — CAIIB.

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Q

What is the Book Value method of valuation and how is it calculated?

A

Book Value method values a company based on its net assets, calculated as Total Assets minus Total Liabilities (i.e., shareholders' equity) as appearing in the balance sheet.

Q

What is the Asset-Based Valuation approach and when is it primarily used?

A

Values firm by summing net assets; used in asset-heavy industries.

Q

Why is Book Value considered an unreliable standalone valuation method for mergers?

A

Book Value uses historical cost and ignores intangible assets, goodwill, and market realities, making it unsuitable for capturing true economic worth in M&A transactions.

Q

What is the Price-to-Book Value (P/BV) multiple and what does a high ratio indicate?

A

Market price divided by book value per share; high ratio means market premium over assets.

Q

What is the Price-to-Book (P/B) ratio and how is it used in valuation?

A

P/B ratio compares a company's market price per share to its book value per share; a P/B above 1 suggests the market values the firm above its accounting net worth, indicating intangible value or growth prospects.

Q

What is the Earnings Per Share (EPS) and how is it used in market multiple valuation?

A

Net profit divided by shares outstanding; multiplied by P/E to derive share value.

Q

What does the Liquidation Value method represent in non-DCF valuation?

A

Liquidation Value is the estimated net amount realizable if all assets are sold and liabilities paid off in a forced or orderly wind-down, representing the floor value of the enterprise.

Q

What is the EV/EBIT multiple and how does it differ from EV/EBITDA?

A

EV divided by EBIT excludes depreciation effect, reflecting operating profit before tax.

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