- CFA Exams
- CFA Level I Exam
- Topic 5. Equity Investments
- Learning Module 41. Equity Valuation: Concepts and Basic Tools
- Subject 6. Enterprise Value
CFA Practice Question
Consider the following information for a firm:
- Price per share: $40
- Shares outstanding: 4 million
- Market value of debt: $150 million
- Book value of debt: $112 million
- Cash and investments: $10 million
- Net income: $20 million
- Net income from continuing operations: $15 million
- Interest expense: $5 million
- Depreciation and amortization: $8 million
- Taxes: $2 million
The EV/EBITDA ratio for the firm is ______.
A. 8
B. 10
C. 12
Explanation: EBITDA = (net income from continuing operations + interest expense + taxes + depreciation + amortization) = 15 + 5 + 2 + 8 = $30 million
Market value of the firm = $40 x 4 million + $150 = $310 million
EV = $310 - $10 = $300
EV/EBITDA = 300 / 30 = 10
Market value of the firm = $40 x 4 million + $150 = $310 million
EV = $310 - $10 = $300
EV/EBITDA = 300 / 30 = 10
User Contributed Comments 8
User | Comment |
---|---|
danlan2 | Why EV=310-10? |
danlan2 | EV =Total Value-Cash and Investment =Share Value+Debt Market Value-Cash and Investment =40*4+150-10 =300 |
tumanta | Note: calculate ebitda from continuing operations' profit |
brandsat | and why not from Net Income ? What's missed along the way ? |
rhardin | Net Income may include one-time charges that should not be included here. |
gill15 | From continuing operations...seriously...never would`ve figured that out on the exam... |
farhan92 | @rhardin - Thanks for that |
khalifa92 | enterprise value is used for acquiring and merging when happens the acquirer pays for its value + debt thus excluded the cash in its account from the equation. |