Question #6
Reading: Reading 22 Market-Based Valuation - Price and Enterprise Value Multiples
PDF File: Reading 22 Market-Based Valuation - Price and Enterprise Value Multiples.pdf
Page: 3
Status: Incorrect
Correct Answer: A
Your Answer: B
Part of Context Group: Q6-8
First in Group
Shared Context
Question
Which valuation ratio is least appropriate for comparing Massive and Mouse?
Answer Choices:
A. Enterprise value/EBITDA because Massive and Mouse have very different debt levels
B. Price/book because Massive is larger than Mouse
C. Price/cash flow because cash flows for small companies can be extremely volatile
Explanation
The P/B ratios can be misleading when used to compare companies with vastly different
asset bases. A large semiconductor company is likely to have lots of fixed assets, while a
tiny software company may have very few assets. The P/CF ratio tends to be more stable
than the P/E ratio. The P/E ratio is useless for considering companies that lose money, but
that does not mean the measure has no value when earnings are positive. The EV/EBITDA
ratio is effective at comparing stocks with different degrees of financial leverage.