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Series 79: Collection, Analysis & Evaluation of Data
Series 79 practice questionhardEnterprise Value vs Equity Value

An investment banker calculates a target's enterprise value at $2 billion using a DCF analysis. The company has $400 million in net debt, $50 million in pension liabilities, $30 million in minority interest, and $10 million in equity method investments. What is the implied equity value?

  1. A$1,530 million✓ Correct answer
  2. B$1,570 million
  3. C$1,600 million
  4. D$1,510 million
Explanation

Why A$1,530 million

To bridge from enterprise value to equity value: Equity Value = EV - Net Debt - Pension Liabilities - Minority Interest + Equity Method Investments. Equity Value = $2,000M - $400M - $50M - $30M + $10M = $1,530M. Pension liabilities and minority interest are subtracted because they represent claims ahead of or alongside equity holders. Equity method investments are added because they represent value not captured in the consolidated financials used to derive the enterprise value.

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