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Curriculum / Equity Fundamentals
Equity Article · 8–12 min read

Valuation (P/E, P/S, DCF)

Price-to-earnings (P/E)

The price-to-earnings ratio divides a stock's price by its earnings per share. A P/E of 20 means investors are paying $20 for every $1 of annual earnings. Higher P/E implies investors expect faster future growth; lower P/E implies slower growth or higher risk.

P/E is the most widely used valuation metric but also the most widely misunderstood. A high P/E alone doesn't mean a stock is expensive — it depends on the growth rate. A company growing earnings at 30% per year with a P/E of 40 may be cheaper than a company with flat earnings at a P/E of 15.

The PEG ratio (P/E divided by earnings growth rate) normalizes for growth. A PEG below 1 typically indicates undervaluation relative to growth. The forward P/E (using next-year estimated earnings rather than trailing) is more useful for growth stocks because it reflects where earnings are going, not where they've been.

Relative vs absolute valuation

Valuation metrics are most useful in comparison: to the stock's own history, to sector peers, and to the broader index. A P/E of 25 might be cheap for a high-quality compounder but expensive for a cyclical business at peak earnings.

Price-to-sales (P/S) and other metrics

For companies with negative earnings (high-growth tech, biotech, early-stage businesses), P/E is undefined. Price-to-sales divides market cap by annual revenue and provides a valuation anchor even for unprofitable companies. A P/S of 5 means investors pay $5 for every $1 of annual revenue.

Enterprise Value to EBITDA (EV/EBITDA) is preferred by analysts because it's capital structure neutral — it compares what you'd pay for the entire business (including debt) against operating cash generation before financing costs and non-cash charges. It's better for comparing companies with different debt levels.

Price-to-book (P/B) compares price to accounting net worth. It's most relevant for financial companies (banks, insurance), real estate, and value stocks. A P/B below 1 means you're paying less than the liquidation value of the assets — unusual and often a value signal.

Discounted cash flow (DCF)

A DCF model values a company by projecting its future free cash flows and discounting them back to present value using a required rate of return. It's theoretically the most rigorous valuation method because it's directly connected to the economic value of owning a business.

DCF is highly sensitive to assumptions. Small changes in the discount rate or terminal growth rate cause large swings in the resulting valuation. A company valued at $100 with a 10% discount rate might be valued at $70 with a 12% rate — which is why rising interest rates are particularly destructive to growth stock valuations.

Use DCF to establish a range of reasonable intrinsic values under different assumptions, not a precise number. If a stock trades at a 40% discount to even your bear-case DCF, that's a strong value signal. If it requires extremely optimistic assumptions to justify the current price, the margin of safety is thin.

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