Residual Income Valuation

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Lyrics

[Verse 1]
When market value seems too high or low
Traditional methods don't reveal the glow
Look beyond the cash flows dancing free
Residual income holds the hidden key
Economic profits tell a deeper tale
When returns exceed what shareholders hail

[Chorus]
R-I-V, subtract and see
Book value plus the excess spree
Required return gets stripped away
What's left behind will guide your way
Economic Value Added bright
Residual income shines the light

[Verse 2]
Take your equity book value base
Add present value of the surplus chase
Net income minus equity cost
Shows wealth creation, nothing lost
WACC times capital employed
Subtract from NOPAT, truth deployed

[Chorus]
R-I-V, subtract and see
Book value plus the excess spree
Required return gets stripped away
What's left behind will guide your way
Economic Value Added bright
Residual income shines the light

[Bridge]
When companies destroy or build
Residual tells what shareholders yield
Above the hurdle rate they climb
Creating value through space and time
EVA measures management's art
Playing their wealth-creating part

[Verse 3]
Abnormal earnings period by period
Discount each surplus, systematic
Sum them up with current book
Alternative valuation hook
Same result as DCF
But perspective cuts like chef

[Chorus]
R-I-V, subtract and see
Book value plus the excess spree
Required return gets stripped away
What's left behind will guide your way
Economic Value Added bright
Residual income shines the light

[Outro]
Economic profits crystal clear
Residual income draws you near
Value creation's truest friend
Alternative methods blend

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