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Glossary

Comparable Company Analysis

Every term in the track, defined in plain English. These definitions also pop up when you hover the dotted terms inside lessons - and feed your flashcard review.

Methods

Comparable company analysisComps
Valuing a company by applying the trading multiples of similar public companies to its own financials.
Peer group
The set of 5-10 companies, similar in industry/size/growth, used as the comparison universe.
Precedent transactions
Valuing off the multiples paid in comparable past M&A deals; tends to run higher than trading comps.

M&A

Control premium
The premium (often 20-40%) an acquirer pays over the unaffected price for control; already embedded in transaction multiples.
Synergies
Cost or revenue gains an acquirer expects from combining the two companies; part of why buyers pay a premium.

Multiples

Matching principle
Pair pre-interest metrics with enterprise value and after-interest metrics with equity value (price).
EV / EBITDA
The workhorse multiple; independent of capital structure, taxes, and D&A, so it compares operating engines.
EV / Revenue
Used for high-growth or unprofitable companies where earnings-based multiples break down.
P / E
Price to earnings; an equity multiple suited to established, profitable companies.

Data

LTM
Last twelve months - the trailing basis for a multiple.
NTM
Next twelve months - the forward basis, important for fast growers.
Median
The middle value of the peer multiples; outlier-resistant, so it anchors the multiple applied to the target.

Value

Enterprise valueEV
Value of the core operating business to all investors; pairs with pre-interest metrics.
Equity value
Value to common shareholders; enterprise value minus net debt.