Case 43 / 183 Analyst

Sum-of-the-Parts Valuation

Valuation & DCF

The prompt

“Breaking apart a conglomerate, segment-level multiples”

📋 What you're given

As a financial analyst, you're asked in an interview: "Walk me through how you would value a diversified conglomerate using a sum-of-the-parts (SOTP) approach — how do you break the business into segments, value each one against the right peer multiple, and combine the pieces into a single valuation?" Walk through how you'd answer that question, using segment-level financials for a three-division conglomerate to build an implied valuation.

1. Task Overview

Task: build an implied Equity Value for the conglomerate by valuing each business segment separately against a segment-appropriate peer multiple, combining the segment values into a total Enterprise Value, and bridging that down to per-share Equity Value.

Step 1: Given Data — Segment Financials

The conglomerate reports three operating segments plus unallocated corporate costs that sit above the segments.

Segment2024 EBITDA ($m)Peer EV/EBITDA Multiple
Industrial Products1807.0x
Software9014.0x
Consumer Goods609.0x
Corporate / Unallocated(20)7.0x

Step 2: Segment Enterprise Value

Show Segment EV Formula

Segment EV = Segment EBITDA × Peer EV/EBITDA Multiple

Using this formula, compute the Enterprise Value for each segment, including the corporate line.

Step 3: Total Enterprise Value

Show Total EV Formula

Total EV = Sum of all Segment EVs (including Corporate / Unallocated)

Using this formula, combine the four segment values into a single sum-of-the-parts Enterprise Value.

Step 4: Equity Value Bridge

Show Equity Value Formula

Equity Value = Total EV - Net Debt - Minority Interest

Assume:

  • Net Debt = $150m
  • Minority Interest = $30m
  • Shares Outstanding = 100m

Using these inputs, compute total Equity Value and the implied value per share.

💡 Model answer

Try answering out loud first — then reveal the model answer and compare.

⚠️ Common mistakes

  • Applying a single blended multiple to the whole company instead of segment-specific multiples, ignoring that a software segment deserves a materially higher multiple than an industrial one.
  • Forgetting to value the negative corporate/unallocated EBITDA line — dropping it entirely overstates the sum-of-the-parts value.
  • Mixing up Enterprise Value and Equity Value by forgetting to subtract Net Debt and Minority Interest at the very end.
  • Using a multiple with the wrong basis for a segment, such as applying an EV/Revenue peer multiple against EBITDA.
  • Ignoring the holding company discount investors often apply to conglomerates for complexity and lack of pure-play investability.

🔁 Follow-up questions

➡️ Related cases

Previous Case 42: WACC with Leverage Next Case 44: LTM vs. NTM Multiples

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