Valuation question (case study)

Hi guys,

I am doing a valuation case study for a company and I am stuck. I appreciate your help.

There is two comparable companies given, and I need to compute three valuation ratios (P/E, P/E, P/S). Now I have the following information for these two companies: current share price, sales, EPS and book value per share. The case says all information given provides a reasonable basis to complete the valuation. However: - How do I find the number of shares outstanding for these companies based on the above? I can't compute the P/S ratios without knowing how many it is for each firm.

Also, I am given the task of doing a DCF (the task is to recommend IPO price based on valuation multiples and DCF). I calculated a possible intrinsic value. How do I transfer this to an IPO price? Can I just choose an arbitrary number for the number of shares to be issued? How is this going to be consistent with valuation Multiples when I plot them on the 'football field'?

Sorry if it sounds rookie but I am a complete beginner.

11 Comments
 
Best Response
  1. The first page of a 10-k/10-q will have basic shares outstanding (not diluted/issued)

  2. there are two separate types calculations going on (4 in total, since basic and diluted calcs happen for each type). On the one hand, you have weighted avg shares outstanding and weighted avg diluted shares outstanding. This is used for EPS calculations, since earnings come in over the course of a full year, so it wouldn't make sense to calculated EPS based on a number of shares at a single date.

On the other hand, you have shares outstanding as of a certain date (specific in the filing). If, for example, you were doing a DCF of M&A model, this is the number of outstanding shares at a given date that you'd have to buy to acquire the entire company.

Make sure you are looking at the correct share count # (weighted avg vs. Share Count as of a certain date). Diluted will ALWAYS be higher (assuming you are doing the same type of calculation - weighted avg. vs. as of a certain date). It is theoretically possible to have a higher current share count than a diluted weighted avg share count, or Visa-versa, but you could never have a higher diluted weighted avg share count than basic weighted avg share count for example.

  1. You should calculate it yourself to be sure. Companies can use the If-Converted-Method for certain convertible securities (pref stock/bonds) if they so choose, which has different dilution effects than the TSM method (if memory serves, TSM is less dilutive).

Investopedia spells out the if-converted-method (ICM) well if you're unfamiliar.

Hope this helps.

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Thanks so much for the reply!

I understand the weighted average vs. current share count. However I'm seeing a lot of cases where, for example, company has 500 shares outstanding as at Dec 31 2013 and 450 shares outstanding as at Dec 31 2012. However, the diluted weighted average shares outstanding for 2013 is 400. I just find it weird that the weighted average number falls out of the range of 450-500. Granted, I don't know what exactly happened throughout the year with the share count, but what would the reasons be for this situation?

Also, if I'm calculating EV/EBITDA, would it be more accurate to use the (as at share count+dilutive impact)*(current share price) for the equity value component? Since that would be the most current market cap..

Thanks!

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EV = firm value which you derive from equity value. Use the diluted share count * current price.

Where are you getting the as of share count number from? I usually just use the one from the most recent 10-q (cover) and then apply the treasury stock method with options / RSUs / PSUs, etc.

 

thanks for the reply! the as of share count is from the cover page of the 10-q. I just don't understand how that can be higher than the diluted weighted average shares outstanding number found within the 10-q for EPS calculations. This is usually in the form of (weighted average basic shares outstanding)+(weighted average dilutive shares) = (diluted weighted average shares outstanding), so I chose to use the basic share count found on the cover and just add in the weighted average dilutive shares. So this approach is better than just taking the weighted average diluted shares count? But not as accurate as when you calculate the dilutive impact yourself since it wouldn't be a weighted average number?

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