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Each concept is a small financial model. Read how it works, then draw a real interview question from it: forwards, backwards or what-if, with fresh numbers and a worked solution every time.

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Forward runs a concept the usual way. Inverse runs it backwards, which is what separates understanding from memorizing.

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5 conceptsPractice Valuation Multiples

Valuation Multiples

5 concepts

EV/EBITDA versus P/E

Forward · 2Inverse · 1What if · 1Judgment · 1Easy–Hard

EV/EBITDA prices the whole business before anyone is paid — lenders, the tax authority, the depreciation of the assets. P/E prices what is left for shareholders after all of them. Two companies on the same EV/EBITDA can sit on very different P/Es if one carries more debt, depreciates more, or pays a different tax rate — and two on the same P/E can be worth very different multiples of EBITDA. Neither is "right". EV/EBITDA compares businesses; P/E compares what an equity holder gets. An analyst who can walk from one to the other, and say why they differ, understands the capital structure.

Free cash flow yield

Forward · 2Inverse · 1What if · 1Judgment · 1Easy–Hard

Earnings are an opinion; cash is a fact. Free cash flow yield asks what the business actually throws off, after the capex it needs and the interest and tax it must pay, as a percentage of what you pay for the equity. It is the number to set against a bond yield: a 9% FCF yield in a stable business is a 9% coupon that can grow, and if the company spends it buying back its own shares, it retires 9% of the share count a year. The unlevered version — cash before interest, over enterprise value — compares businesses across capital structures, just as EV/EBITDA does for earnings.

PEG and growth-adjusted multiples

Forward · 2Inverse · 1What if · 1Judgment · 1Easy–Medium

A P/E on its own says nothing about whether a stock is cheap, because a high multiple on fast growth can be a better deal than a low multiple on none. The PEG ratio divides the P/E by the growth rate to put the two on the same footing: a stock on 30x growing 30% a year is on a PEG of 1.0, the same as one on 10x growing 10%. The rule of thumb says below 1 is cheap and above 2 is dear. It is crude — it ignores how long the growth lasts, how risky it is and whether any cash comes back — but it is the fastest way to compare a growth stock with a value stock, and it is the first number a PM will ask for.

Sum of the parts

Forward · 2Inverse · 1What if · 1Judgment · 1Easy–Hard

When a company runs two businesses that the market values differently, one multiple for the whole is wrong for both. A sum-of-the-parts values each segment at the multiple its own peers trade on, subtracts the head-office costs that belong to neither (capitalized, because they recur), subtracts the net debt, and compares the answer with the share price. The gap is the conglomerate discount — the market’s charge for complexity, for the chance the good business subsidises the bad one, and for management that may never separate them. An activist’s pitch is usually just a SOTP with a plan to close the gap.

The multiple bridge: where a stock’s return comes from

Forward · 2Inverse · 1What if · 1Judgment · 1Easy–Hard

A share price is earnings times a multiple, so a return has to come from one of three places: the earnings grew, the multiple changed, or you were paid a dividend while waiting. The bridge separates them. Earnings growth is the company’s work; multiple change is the market’s mood; the dividend is cash. Run it forward and it tells you what a stock can return if the multiple does nothing. Run it backwards and it tells you what multiple the stock must exit on to hit a target return — which is the honest way to see how much of a pitch is a bet on re-rating.