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FCFF vs FCFE: Formulas, Differences and Valuation Examples
Learn the difference between FCFF and FCFE, including formulas, discount rates, enterprise and equity value, valuation approaches, and worked examples to understand when each cash-flow method is appropriate in DCF analysis.
DLOM in 409A Valuations: How the Discount for Lack of Marketability Is Calculated and Defended
Learn how DLOM affects 409A valuations, including restricted stock studies, protective put models, holding periods and marketability factors, with practical guidance for building a defensible discount supported by evidence.
How SAFEs and Convertible Notes Affect Your 409A Valuation and Cap Table
Convertible note valuation affects more than your next financing model. If your company has SAFEs or convertible notes outstanding, those instruments shape how a 409A valuation reads your capital structure, estimates common stock fair market value and supports compliant option grants. For founders and finance teams, the main issue is timing. A SAFE or note may not convert until your next priced round, yet the economics already point to future investor ownership and founder dilution. Your 409A report needs to reflect that reality without treating every unresolved financing term as if it were already final. This guide explains how SAFEs and convertible notes flow through your cap table, where post-money valuation affects dilution, and why ambiguity matters when you grant equity before the next round closes.
409A Valuation Methods: OPM vs PWERM vs CVM
OPM, PWERM and the Current Value Method are commonly used to allocate a private company’s total equity value among preferred stock, common stock and other securities.
How to Value Intangible Assets in a Business Combination: MPEEM, Relief-from-Royalty and With/Without Methods
This guide explains the three most widely accepted valuation methods used in purchase price allocations-Multi-Period Excess Earnings Method (MPEEM), Relief-from-Royalty Method, and With-and-Without Method-including when each should be applied, the assumptions behind them, and the trade-offs valuation specialists consider during an ASC 805 engagement.
ASC 805 Business Combinations: A Complete Guide to Acquisition Accounting
learn ASC 805 business combinations, acquisition accounting, ASC 805 valuation, purchase price allocation, goodwill, fair value measurement, and FASB requirements with this complete US GAAP guide for accurate acquisition accounting.