Pre-money post-money EV, DCF

I have a question that keeps arising when conducting valuations of private companies with sought after growth/primary capital (capex, NWC). This growth capital might be in addition to the secondary portion, and it might be that in addition to the equity capital, the company raises debt to finance part of the business plan. But the questions I have are: 

1. Most often than not, the business plans assume an injection of growth capital to achieve the business plan. If the forecast assumes equity injections to finance that business plan, is the DCF done, with the unlevered FCF, representing the post-money EV of the company, or pre-money?

2. If its post money, can the "post-money" forecast be adjusted to represent pre-money valuation by deducting the amount of growth equity (capex or NWC) injected? I.e. say the DCF gives you an EV of 100m. The forecast assumes 20m invested by an investor on day 1, of which 15m goes to growth capex and NWC, and 5m to buy the shares of the company. Can one deduct the 15m, at the nominal amount (15m), from the EV (100m) from DCF, to get a pre-money EV of 85m? 

To try to still explain where I'm coming from: I do understand that the free cash flow forecast, by definition, of course include the capex and NWC investments, but despite this, isn't it still a post-money EV forecast because the level of EBITDA, revenue etc. assumed in the model indirectly assume the capex and NWC investments to take place, but these are financed by external capital, and without it they couldn't generate that EBITDA/revenue etc. ==> Hence to make it a pre-money, we need to deduct from DCF result the share of investor's money that goes to capex and NWC.

Thanks a lot, really appreciate all the thoughts you might have around this topic! And I guess if you have any recommendations on sources that have been helpful for you to enhance understanding of PE valuations, please let me know!

5 Comments
 

Based on the most helpful WSO content, here’s how to approach your questions:

  1. Pre-Money vs. Post-Money EV in DCF:
    When conducting a DCF analysis, the enterprise value (EV) derived from unlevered free cash flow (UFCF) typically represents the post-money valuation if the forecast assumes the injection of growth capital. This is because the forecasted cash flows inherently include the impact of the growth capital (e.g., capex and NWC) on revenue, EBITDA, and other financial metrics. The business plan assumes these investments are made, and the resulting EV reflects the value of the company after these injections.

  2. Adjusting Post-Money EV to Pre-Money EV:
    Yes, you can adjust the post-money EV to reflect a pre-money valuation by deducting the portion of the growth capital that directly contributes to capex and NWC. Using your example:

    • If the DCF-derived EV is $100m and includes $15m of growth capital for capex and NWC, you can subtract this $15m to arrive at a pre-money EV of $85m.
    • The logic here is that the $15m is an external injection that enables the forecasted growth, and without it, the company’s valuation would be lower. However, the $5m used to buy shares of the company does not impact the operational cash flows and should not be deducted from the EV.
  3. Key Considerations:

    • The adjustment assumes that the $15m growth capital is entirely incremental and not already reflected in the company’s existing operations or baseline valuation.
    • The adjustment should be made at nominal value (e.g., $15m) since the DCF already accounts for the time value of money in the cash flow projections.
  4. Additional Resources for PE Valuations:

Let me know if you’d like further clarification or additional resources!

Sources: DCF Modeling Course ~ Pre-training text.pdf, Free Cash Flow to Firm vs. Free Cash Flow to Equity Growth Rates, Pre-money vs. post-money valuation and Modigliani Miller, DCF Analysis Urgent Help, Pre-Money vs Post Money Valuation

I'm an AI bot trained on the most helpful WSO content across 17+ years.
 

Thanks! Yep clearly its not ideal to back-solve pre-money EV from post-money business plan, but it feels like I’m seeing only post-money forecasts from the potential targets, so have to do something with what I have I suppose.

 

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