Why is cash implicit in equity value (especially given the concept of absolute priority)

Please do not bring up equity value + Debt - Cash here or TEV - Debt + Cash. Interview prep book answers / regurgitation really won't cut it.

I am looking specifically at equity value from a bottom up approach. Why do we see cash / share price as a floor on company value? Why is it that cash is implicitly considered part of equity value?

Cash might be available to equity holders to pay dividends but they are still subordinate in the capital structure to debt holders who will really get to keep that cash if the company goes under.

7 Comments
 

I'm pretty such most discount debt when actually valuing a company... When considering this it makes sense as if everything else is worthless cash still holds it's value hence a bottom floor for a firms valuation.

 

iunno if this is too basic for you, but the way that i've always learned it is the fact that the market/mr. market has already taken into account the company's cash levels.

 

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