easy · Investment Banking

When a company owns a non-controlling stake (20% to 50%) in another company, how is this 'Equity Investment' usually treated in the Enterprise Value bridge?

  1. It is added to Equity Value because it represents an additional asset the company owns.
  2. It is subtracted from Equity Value because its financial results are not consolidated into the company's EBITDA.
  3. It is treated exactly like Cash and added back to calculate the total cost of acquisition.
  4. It is ignored as it is a non-cash item that only affects the balance sheet, not the valuation multiples.

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