hard · Investment Banking

Why is Noncontrolling Interest (NCI) added back in the Enterprise Value bridge?

  1. Because it represents a debt-like obligation that must be repaid immediately.
  2. Because NCI reflects the cash that the subsidiary has on its own balance sheet.
  3. Because the parent company's income statement consolidates 100% of the subsidiary's earnings in the denominator.
  4. It is not added back; it is subtracted because it is a non-operating asset.

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