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Record W7043884462

Værdiansættelse af Pandora A/S

2013· other· en· W7043884462 on OpenAlexaboutno aff

Bibliographic record

VenueCBS Research Portal (Copenhagen Business School) · 2013
Typeother
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsnot available
Fundersnot available
KeywordsValuation (finance)Equity (law)Profit (economics)Profit marginQuarter (Canadian coin)Stock (firearms)Financial analysis
DOInot available

Abstract

fetched live from OpenAlex

Pandora has decreased significantly in value since the initial public offering (IPO) on October 5\n2010. When the second quarter report for 2011 was published in August 2011 Pandora dropped\n65% in value on one single trading day. The results of this thesis should help clarify whether the\nequity is now priced properly. The purpose of the thesis is to estimate the equity value of Pandora\nA/S.\nThe valuation is divided into four parts. The first part is a strategic analysis that focuses on analyzing\nPandora on a micro- and macroeconomic basis. The second part analyses the financial performance\nin a historical view. In the third part the findings from the strategic and financial analysis is\nused to create the budget forecast. The last part consists of a valuation and a sensitivity analysis of\nthe findings.\nThe strategic analysis shows that Pandora is a leading manufacturer of charms and bracelets with a\nstrong brand and a vertical integrated business model. Pandora has a strong sales potential in new\nAsian markets but is very dependent on the sale of charms in case the consumer behavior changes.\nThe sales growth has been low since 2010, which mainly has been a result of the decision to increase\nprices. The profit margins are high, but have been decreasing as a result of increased costs to\ndistribution and administration. Following the second quarter results in 2011 it was decided to lower\nthe prices and initiate a stock rebalancing program for the retailers. Pandora seems to be on the\nright track with these recent initiatives.\nFor the valuation there have been used two different methods. The first is a present value approach\nand the second is a relative valuation that includes a peer-group. The result of the present value approach\nis a stock value of 108 DKK, which is 29% higher than the current price. The valuation is\nbased on three different scenarios where the results have been weighted in line with the estimated\nprobability.\nThe relative valuation approach indicates that Pandora is inexpensive compared to the peers. The\naverage level for three multiples has been calculated for the peer-group. Using these average multiples\nindicates that the stock price for Pandora should be between 150 DKK and 232 DKK.\nThe present value approach however is assessed to be the method that provides the most precise and\ncorrect estimate due to the level of detail. It is therefore estimated that the stock is 29% underestimated\ncompared to the current stock price at 84 DKK.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.003
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.052
Threshold uncertainty score0.175

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0020.001
Scholarly communication0.0060.002
Open science0.0000.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0520.011

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.102
GPT teacher head0.361
Teacher spread0.259 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreOther

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2013
Admission routes1
Has abstractyes

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