Business 100Foundations of ValueFree

Price and value are not the same thing.

Build the mental models every valuation framework rests on — before any math. Every concept from Damodaran Ch1–4 and McKinsey Ch1 and Ch4: intrinsic value, relative value, time value of money, risk and return.

14 lessons3h 4m totalStart Level 100

The Little Book of Valuation by Aswath Damodaran + Valuation: Measuring and Managing (McKinsey)

Lessons

14 lessons
01
Price vs. Value — The Most Important Distinction in Investing

Markets price assets every second. Intrinsic value changes far more slowly. Why the gap between the two is where every investing edge originates.

12 min
02
Two Approaches — Intrinsic and Relative Valuation

Intrinsic valuation asks what a business is worth on its own terms. Relative valuation asks what similar businesses trade for. Damodaran on when each is appropriate.

12 min
03
Five Truths About Valuation — Why All Models Are Wrong but Some Are Useful

Damodaran's five principles: valuation is uncertain, simple often beats complex, the story drives the numbers, and your biases will corrupt your models if you let them.

12 min
04
Time Value of Money — PV, FV, Annuities, and Perpetuities

A dollar today is worth more than a dollar tomorrow. Present value, future value, annuity formulas, and the perpetuity — the mathematical foundations of every DCF.

15 min
05
Risk and Return — CAPM, Beta, and the Equity Risk Premium

What investors demand for bearing risk. CAPM, beta as a measure of market sensitivity, and the equity risk premium — the single most debated input in all of finance.

16 min
06
Accounting 101 for Valuators — The Financial Balance Sheet vs. the Accounting Balance Sheet

Damodaran's financial balance sheet: assets-in-place vs. growth assets, debt vs. equity claims. Why accountants and valuators organize the same data differently.

12 min
07
What Makes a Business Valuable — Cash Flows, Growth, and Risk

The three variables that determine every business's intrinsic value. How changes in cash flow growth rates and discount rates interact to create massive valuation swings.

13 min
08
Why Maximize Value? The Corporate Objective Defended

McKinsey's empirical case: companies that optimize for long-term value — not short-term EPS or stakeholder optics — produce better outcomes for all parties over time.

12 min
09
Do Fundamentals Really Drive Stock Prices? McKinsey's Empirical Answer

The long-run evidence from McKinsey: ROIC and growth explain the overwhelming majority of equity returns. Why short-term price action is noise but fundamentals are signal.

13 min
10
The P/E Ratio — Fundamentals, Drivers, and the Median vs. Mean Trap

The most cited — and most misused — valuation multiple. What fundamentally drives P/E, why comparing raw P/Es across sectors is wrong, and Damodaran's case for median over mean.

14 min
11
Enterprise Value vs. Market Cap — The Bridge Every Analyst Must Know

Market cap prices the equity claim. Enterprise value prices the whole business. Why you can't use equity-based multiples with enterprise-value-based metrics.

13 min
12
Valuation Multiples Taxonomy — P/E, P/B, EV/EBITDA, EV/Sales, EV/FCF

Five multiples, five different perspectives on value. Which multiple applies to which business type, and the companion variables that explain why two companies trade at different multiples.

16 min
13
The Margin of Safety — Graham, Buffett, and Uncertainty Ranges

Buy at enough of a discount that even if your assumptions are slightly wrong, you still win. Graham's origin, Buffett's application, and how to build uncertainty ranges into a valuation.

12 min
14
Level 100 Quiz

Fourteen questions covering intrinsic vs. relative value, time value of money, risk and return, enterprise value, valuation multiples, and the margin of safety.

12 min