medium · Investment Banking implied-share-price

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 operating asset that 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 in order to calculate the total effective cost of the acquisition
  4. It is ignored entirely as it is considered a non-cash item that only affects the balance sheet, not the valuation multiples

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