EBITDAを算出する上でリース資産減価償却費の取り扱い
EBITDAを出す際に、リース資産減価償却費を営業利益に足していいでしょうか？
というのも、ファイナンス処理をしている会社とオペレーティング処理をしている会社を比較すると、経済的な実態は同じで毎月リース料がキャッシュアウトで出ているのに、ファイナンス処理の方はEBITDAが高くなり、ひいては株価が上がってしまうのはおかしくないでしょうか。
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すべて見るベンチャー企業のDCF法での割引率
ベンチャー企業をDCF法で評価する際に、どの程度の割引率を使うべきか参考となるものはありますか？
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引湯権の評価方法
対象会社は引湯権を保有していますが、評価するとしたらどのように評価するのでしょうか。
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