| Select LTM Revenue Multiple | | | | | | | | |
| | | | | | | | |
| Benchmark Companies | | | |
| AURA | JFEN3 | DINE A | BOTI | EALR | | INVCENC1 | |
| TASE:AURA | BOVESPA:JFEN3 | BMV:DINEA | TASE:BOTI | CASE:EALR | | BVL:INVCENC1 | |
| Historical Revenue Growth | | | | | | | | |
| 5Y CAGR | 24.4% | -0.9% | 17.8% | 18.9% | -4.7% | | -1.1% | |
| 3Y CAGR | 19.4% | 240.1% | 52.2% | -6.7% | 14.3% | | -8.6% | |
| Latest Twelve Months | 46.4% | 99.0% | 224.4% | 19.6% | 3.7% | | 7.4% | |
| | | | | | | | |
| Historical EBIT Profit Margin | | | | | | | | |
| 5 Year Average Margin | 11.4% | -177.2% | -4.4% | 10.0% | -5.2% | | 25.1% | |
| Prior Fiscal Year | 13.5% | -56.7% | -32.0% | 7.3% | 0.9% | | 16.9% | |
| Latest Fiscal Year | 18.0% | -88.6% | 17.6% | 7.5% | 2.0% | | 22.7% | |
| Latest Twelve Months | 18.0% | -88.6% | 17.6% | 7.5% | 7.2% | | 22.7% | |
| | | | | | | | |
| Current Trading Multiples | | | | | | | | |
| EV / LTM Revenue | 4.75x | 1.12x | 3.18x | 3.11x | 2.81x | | 2.21x | |
| EV / LTM EBIT | 26.4x | -1.3x | 18.1x | 41.2x | 38.9x | | 9.7x | |
| Price / LTM Sales | 3.35x | 0.17x | 2.79x | 1.72x | 2.89x | | 0.81x | |
| | | | | | | | |
| | | | | | | | |
| Low | Mid | High | | | | | |
| | | | | | | | |
| Benchmark EV / LTM Revenue | 1.12x | 3.11x | 4.75x | | | | | |
| Historical EV / LTM Revenue | 1.86x | 2.51x | 4.44x | | | | | |
| | | | | | | | |
| Selected EV / LTM Revenue | 2.47x | 2.60x | 2.73x | | | | | |
| (x) LTM Revenue | 716 | 716 | 716 | | | | | |
| (=) Implied Enterprise Value | 1,768 | 1,861 | 1,955 | | | | | |
| (-) Non-shareholder Claims * | (1,007) | (1,007) | (1,007) | | | | | |
| (=) Equity Value | 761 | 854 | 947 | | | | | |
| (/) Shares Outstanding | 577.2 | 577.2 | 577.2 | | | | | |
| Implied Value Range | 1.32 | 1.48 | 1.64 | | | | | |
| FX Rate: PEN/PEN | 1.0 | 1.0 | 1.0 | | Market Price | | | |
| Implied Value Range (Trading Cur) | 1.32 | 1.48 | 1.64 | | 1.00 | | | |
| Upside / (Downside) | 31.9% | 48.0% | 64.1% | | | | | |