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Enterprise Value

Total value of a company's operations, independent of capital structure.

enterprise_valueAlso: EV

Definition

Enterprise Value represents the theoretical takeover price of a company - the total value a buyer would need to pay to acquire all economic interest in the business. It equals equity value plus debt minus cash, representing the value of the operating business independent of how it is financed.

Why It Matters

EV is the preferred valuation metric for comparing companies across different capital structures. It represents what the "whole business" is worth to an acquirer who would assume the debt and receive the cash.

Formula

= Equity_Value + Total_Debt - Cash

Market cap plus debt minus cash and equivalents.

Mathematical Notation
EV = E + D - C

Alternative Approaches

Full Bridge= Market_Cap + Debt + Preferred + Minority_Interest - Cash - Investments

Full EV bridge with all capital structure items

From DCF= PV(FCF) + PV(Terminal_Value)

Deriving EV from discounted cash flows

Best Practices

Use market values where available. Include all debt-like items (capital leases, pension obligations, etc.). Subtract excess cash and non-operating assets.

Common Mistakes

  • Using book value of equity instead of market value
  • Forgetting operating lease obligations (now capitalized under ASC 842)
  • Not adjusting for minority interests
  • Including restricted cash as cash available

Pro Tips

  • Build a complete EV bridge showing all components
  • Distinguish between operating and non-operating assets
  • For private companies, estimate equity value from comps or DCF first

Audit & Governance

Risk Level
High
Approval Required
manager
Sensitivity
confidential
Track Changes
Yes

Learning Path

beginner

Think of EV as the "total price tag" to buy a company. You'd pay for the equity, assume the debt, but get the cash - so it's Equity + Debt - Cash.

intermediate

The EV bridge has many components. Master the full bridge: market cap + debt + preferred + minority interest - cash - investments.

advanced

For complex situations, consider treatment of convertibles, in-the-money options, pension obligations, and operating vs finance leases.

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