38. Value Creation across Valuation Domains

Calculate performance and valuation-driven equity changes despite evolving valuation metrics (i.e., going from pre-revenue to a revenue multiple to an EBITDA multiple).

 

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Key Concept: It is not uncommon for a company’s valuation basis to change during a holding period. For example, a revenue multiple might work for the first part of a hold, but then an EBITDA multiple becomes more appropriate as a company matures. In such cases, value drivers can be measured by breaking the hold into distinct phases that represent the different valuation bases.

 


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