medium · Investment Banking valuation-core

Why is 'Unlevered Free Cash Flow' (UFCF) the correct numerator to pair with 'Enterprise Value' in a valuation multiple?

  1. UFCF excludes the effects of a company's depreciation policy choices, which makes it more directly comparable to the Enterprise Value of firms with different asset intensities and capex needs.
  2. Enterprise Value already reflects the company's net cash position, so consistency requires pairing it with a cash flow metric that similarly includes interest income earned on cash balances held.
  3. UFCF is the cash flow available to all capital providers (debt and equity) before any financing decisions, and EV represents the value of the firm's total operations available to those same providers.
  4. UFCF is the only cash flow metric that fully accounts for the tax shield provided by a company's outstanding debt, which is treated as a key structural component embedded within its Enterprise Value calculation.

Sign up free to see the explanation and track your rank →

More Investment Banking valuation-core practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Turn wasted screen time into verifiable competence.

KomFi Academy is a curated training platform with 75,000+ practice questions, 26,500+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, SAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials