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Equity Value

Equity value is what a seller receives for the shares: enterprise value minus net debt.

In a Share Deal, equity value is the amount paid for the shares. Start with Enterprise Value, subtract Net Debt, and adjust if working capital is off its normal level or if assets sit outside the business. Sellers often understate that gap. With heavy debt, equity value can sit well below EV. In a formal opinion the bridge is tied out, as of the valuation date, with the tax advisor.

Example

Enterprise value 6.6 million euros, net debt 1.1 million euros, no further bridge items. Equity value = 6.6 − 1.1 = 5.5 million euros.