| Select LTM Revenue Multiple | | | | | | | | |
| | | | | | | | |
| Benchmark Companies | | | |
| DFCO | SPLP | GPUS | EFSH | RHCO | | VINO.Q | |
| OTCPK:DFCO | NYSE:SPLP | NYSEAM:GPUS | NYSEAM:EFSH | OTCPK:RHCO | | OTCPK:VINO.Q | |
| Historical Revenue Growth | | | | | | | | |
| 5Y CAGR | 222.5% | 6.9% | 41.9% | 56.4% | NM- | | -7.0% | |
| 3Y CAGR | 94.8% | 10.0% | 87.1% | 98.8% | 56.3% | | 50.1% | |
| Latest Twelve Months | -15.3% | 6.4% | 3.5% | 228.2% | -93.4% | | -1.5% | |
| | | | | | | | |
| Historical EBIT Profit Margin | | | | | | | | |
| 5 Year Average Margin | -240.5% | 10.4% | -60.5% | -11.8% | 12.5% | | -474.3% | |
| Prior Fiscal Year | -69.0% | 8.7% | -38.1% | -11.7% | 23.9% | | -534.4% | |
| Latest Fiscal Year | -82.5% | 11.4% | -56.2% | -7.7% | 8.3% | | -503.4% | |
| Latest Twelve Months | -82.5% | 11.4% | -44.1% | -14.7% | 6.6% | | -633.0% | |
| | | | | | | | |
| Current Trading Multiples | | | | | | | | |
| EV / LTM Revenue | 1.34x | 0.34x | 0.72x | 0.55x | 15.46x | | 3.70x | |
| EV / LTM EBIT | -1.6x | 3.0x | -1.6x | -3.7x | 233.4x | | -0.6x | |
| Price / LTM Sales | 0.05x | 0.39x | 0.02x | 0.05x | 13.02x | | 0.37x | |
| | | | | | | | |
| | | | | | | | |
| Low | Mid | High | | | | | |
| | | | | | | | |
| Benchmark EV / LTM Revenue | 0.34x | 0.72x | 15.46x | | | | | |
| Historical EV / LTM Revenue | 2.24x | 5.94x | 56.47x | | | | | |
| | | | | | | | |
| Selected EV / LTM Revenue | 3.67x | 3.86x | 4.05x | | | | | |
| (x) LTM Revenue | 2 | 2 | 2 | | | | | |
| (=) Implied Enterprise Value | 7 | 8 | 8 | | | | | |
| (-) Non-shareholder Claims * | (7) | (7) | (7) | | | | | |
| (=) Equity Value | 1 | 1 | 1 | | | | | |
| (/) Shares Outstanding | 0.9 | 0.9 | 0.9 | | | | | |
| Implied Value Range | 0.69 | 1.09 | 1.49 | | | | | |
| FX Rate: USD/USD | 1.0 | 1.0 | 1.0 | | Market Price | | | |
| Implied Value Range (Trading Cur) | 0.69 | 1.09 | 1.49 | | 0.76 | | | |
| Upside / (Downside) | -9.1% | 43.7% | 96.6% | | | | | |