ACX.MC · MCE · Basic Materials
Acerinox, S.A.
Also onConsensus Drift
Implied value per share
EUR 3.76
Market price
EUR 17.18
Implied upside
-78.1%
5-year forecast · Perpetuity growth terminal value · Mid-year discounting · Base case
Value Per Share
Same forecast, different terminal treatment. Percentages vs price.
Forecast Cashflows
Reporting currency (EUR). Outflows negative.
| Line | FY26 | FY27 | FY28 | FY29 | FY30 | CAGR |
|---|---|---|---|---|---|---|
| Revenue | EUR 5.0bn | EUR 4.4bn | EUR 3.8bn | EUR 3.4bn | EUR 2.9bn | -12.7% |
| EBIT | EUR 345.4m | EUR 301.5m | EUR 263.2m | EUR 229.8m | EUR 200.6m | -12.7% |
| NOPAT | EUR 259.1m | EUR 226.2m | EUR 197.4m | EUR 172.4m | EUR 150.5m | -12.7% |
| Add depreciation & amortisation | EUR 140.6m | EUR 122.8m | EUR 107.2m | EUR 93.6m | EUR 81.7m | -12.7% |
| Less capital expenditure | EUR -168.6m | EUR -147.2m | EUR -128.5m | EUR -112.2m | EUR -97.9m | -12.7% |
| Less increase in working capital | EUR 28.4m | EUR 24.8m | EUR 21.7m | EUR 18.9m | EUR 16.5m | +12.7% |
| Free cashflow to firm | EUR 259.5m | EUR 226.6m | EUR 197.8m | EUR 172.7m | EUR 150.7m | -12.7% |
| Discount factor | 0.9604 | 0.8858 | 0.8170 | 0.7536 | 0.6951 | - |
| Present value | EUR 249.2m | EUR 200.7m | EUR 161.6m | EUR 130.1m | EUR 104.8m | -19.5% |
| Present Value Of The Forecast | EUR 846.4m | |||||
Discount Rate
Source shown per component. All overridable above.
| Risk-free rate | 4.20% | USD assumption - no free live source available for this market (assumption) |
| Equity risk premium | 6.50% | Market assumption |
| Beta | 1.058 | Reported 1.086, pulled toward 1.0 (Blume) |
| Cost of equity | 11.07% | Risk-free + beta x equity risk premium |
| Cost of debt | 4.20% | Floored at the risk-free rate (implied cost of debt was lower) |
| Market capitalisation | EUR 4.3bn | 66.5% of capital |
| Total debt | EUR 2.2bn | 33.5% of capital, book value as a proxy |
| Tax rate | 25.0% | Effective, capped at statutory |
| WACC | 8.42% | E/V x Re + D/V x Rd x (1 - t) |
Terminal Value
Perpetuity growth is intrinsic. The exit multiple defaults to the company's current EV/EBITDA, so it answers a different question - what the shares are worth if today's rating holds and EBITDA grows as forecast.
Perpetuity growth at 2.50%
60% of EV
- Forecast FCFF, final year
- EUR 150.7m
- Capex at depreciation, working capital in reinvestment
- EUR 150.5m
- Less reinvestment at g/ROIC (29.7% of NOPAT)
- EUR -44.7m
- Capitalised
- EUR 105.8m
- ROIC (WACC floor)
- 8.4%
- Terminal value, undiscounted
- EUR 1.8bn
- Terminal value, discounted
- EUR 1.3bn
- Enterprise value
- EUR 2.1bn
- Less net debt
- EUR 1.2bn
- Equity value
- EUR 937.9m
Exit at 15.4x EBITDA
78% of EV
- Terminal value, undiscounted
- EUR 4.4bn
- Terminal value, discounted
- EUR 3.0bn
- Enterprise value
- EUR 3.9bn
- Less net debt
- EUR 1.2bn
- Equity value
- EUR 2.7bn
Spread between methods: 97%.
Sensitivity
Value per share (EUR) by discount rate and long-run growth.
| Long-run growth | |||||
|---|---|---|---|---|---|
| Discount rate | 1.50% | 2.00% | 2.50% | 3.00% | 3.50% |
| 6.42% | 6.00 | 6.04 | 6.07 | 6.11 | 6.15 |
| 7.42% | 4.70 | 4.73 | 4.76 | 4.79 | 4.82 |
| 8.42% | 3.71 | 3.74 | 3.76 | 3.79 | 3.81 |
| 9.42% | 2.93 | 2.95 | 2.97 | 2.99 | 3.01 |
| 10.42% | 2.29 | 2.31 | 2.33 | 2.35 | 2.37 |
Outlined: this model. Green text: above today's price of 17.18. Shading: distance from this model's own value.
Priced In
What each input would have to be to justify the current price, one at a time.
| Input | Model | Implied | Gap |
|---|---|---|---|
| Revenue growth, every year | -12.7% | 10.4% | +23.1pp |
| EBIT margin | 6.8% | 17.7% | +10.8pp |
| Discount rate | 8.4% | 4.2% | -4.2pp |
Live formulas, not pasted numbers - edit a driver and the workbook reprices.
Yahoo Finance and RBA data. General information, not advice. Methodology.