SoTP approach with holding companies (negative cash-flows)

Hi!

I'm currently working on the valuation of a group that own 2 different businesses. In a nutshell it’s an holding company (A) owning 2 holding companies (B & C) – B & C being involved in 2 different industries (they each have a number of subsidiaries).

I have the BP for each company of the Group (A, B, C, and all the subsidiaries). My first idea was to value each company, but since company A/B/C have negative cash-flows (only costs in the P&L), I was wondering how to proceed.

What do you do when you’re doing an SoTP with companies having negative cash-flows, do you simply add the negative value of the company/holding?

Many thanks! :)

Sim

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