Enterprise Value Calculation

When you are calculating EV, do you subtract both Cash & Cash Equivalents and Short-term Investments? Or would you ignore short-term investments for the EV calculation and just subtract out the Cash & Cash Equivalents line item?

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depends on the industry. easiest thing to do is to find an equity research report (big research house: MS have good reports) and see how they calculate it. another good way is to see how it calculated in capiq and bloomberg. now my personal approach would be to read the notes and see how short they are( less than 3 months then absolutely add them), if more than that, see how the company calculates net debt in their filings or presentations. I would put it anyway and then footnote that cash and cash equivalents include x and y investments.

 

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