Question #14

Reading: Reading 24 Private Company Valuation

PDF File: Reading 24 Private Company Valuation.pdf

Page: 9

Status: Correct

Correct Answer: A

Question
Which of the following best describes the build-up method used for the estimation of the discount rate in private company valuations?
Answer Choices:
A. It is useful when there are no comparable public firms
B. An industry risk premium is not included because it is captured in the equity risk premium
C. Because it is not used in the calculation, beta is assumed to be zero
Explanation
If it is not possible to find comparable public firms with which to estimate beta by, the build-up method can be used for a private firm. It is similar to the expanded CAPM except that beta is not used. Implicitly, beta is assumed to be one. Both industry risk premiums and equity risk premiums are used. The risk-free rate, the equity risk premium, the small stock premium, a company-specific risk premium, and an industry risk premium are added together in the build-up method.
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