Question #70
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: 26
Status: Correct
Correct Answer: A
Part of Context Group: Q70-71
First in Group
Shared Context
Question
Based on a comparison of the actual trailing P/adjusted CFO ratio compared to the industry median trailing P/adjusted CFO per share ratio for 2008, Sanford:
Answer Choices:
A. is correctly valued relative to the industry benchmark because Sanford’s P/adjusted CFO ratio is equal to the industry median, despite slightly higher systematic risk and lower 5-year earnings growth
B. is overvalued relative to the industry benchmark because Sanford’s P/adjusted CFO ratio is higher than the industry median, despite slightly higher systematic risk and lower 5-year earnings growth
C. may be undervalued relative to the industry benchmark because Sanford’s P/adjusted CFO ratio is higher than the industry median, despite slightly higher systematic risk and lower 5-year earnings growth
Explanation
Sanford's adjusted CFO is equal to net income plus depreciation minus the increase in net
working capital (excluding cash and notes payable) plus after-tax interest expense:
Sanford is overvalued relative to the industry benchmark because its P/adjusted CFO ratio
is higher than the industry median of 2.0, despite slightly higher systematic risk (as
measured by beta) and a lower 5-year earnings growth forecast.