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2.2·8 min read

Enterprise Value & the Bridge

Enterprise value is the value of the core operating business to ALL investors. Learn the bridge from equity value to EV and back.

By the end you can
  • Define enterprise value and who it belongs to
  • Walk the EV ↔ equity value bridge in both directions
  • Explain why excess cash is subtracted
Enterprise value (EV)

The value of a company's core operating assets, attributable to all providers of capital - equity, debt, preferred, and minority holders. It excludes non-core items like excess cash.

EV=Equity Value+Total Debt+Preferred+NCIExcess Cash\text{EV} = \text{Equity Value} + \text{Total Debt} + \text{Preferred} + \text{NCI} - \text{Excess Cash}
NCI = non-controlling (minority) interests. Preferred and NCI are less common but still appear.

Read the bridge as a story. Start with what equity holders own. Add the claims of other capital providers (debt, preferred, minority holders) because is value to everyone. Subtract excess cash, because cash isn't a core operating asset - an acquirer effectively gets it back.

Equity Value answers…
  • What do common shareholders own?
  • Value of ALL assets (core + non-core), but only to equity
  • Net of debt and other obligations
Enterprise Value answers…
  • What are the core operations worth?
  • Value of CORE assets, but to ALL investors
  • Independent of how the company is financed
Worked example · Nike's market-implied EV (illustrative)
Given
  • Price per share: $86.79; : ~1.6bn → ~$138bn
  • Add total debt: ~$3.5bn
  • No preferred, no
  • Subtract excess cash: ~$3.2bn
Solution
  1. 1.Bridge up from
    138+3.53.2139138 + 3.5 - 3.2 \approx 139
Answer

≈ $139bn. Note how close it is to here - Nike carries little debt and modest cash, so the bridge is short.

Why this matters for the DCF

An unlevered DCF (the standard one) discounts cash flows available to all investors, so it produces enterprise value. To get to a share price you must bridge by subtracting . Keep this direction straight - it's the #1 source of DCF errors.

Check yourself

An unlevered DCF produces enterprise value. To get equity value, you should: