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  5. LMN: Assume that you've come across LMN's annual report. [Lumine Group Inc.]
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Q: Assume that you've come across LMN's annual report. You have no idea the name of the company and its attachment to CSU. You area also aware of past metrics, and other numbers - the short history that it has.

Question - based on seeing these numbers, what do you see as a reasonable P/C and P/S valuation (or any other better valuation metric) for this unknown company in an assumed economic slowdown....just roughly. Thanks.
Asked by James on March 20, 2024
5i Research Answer:

Without the attachment to the CSU group, LMN may not be as highly valued by investors as it is today given its limited operating history. But the company does need to stand on its own merits as well. 

A track record of value creation and growth through acquisitions of CSU have put a premium valuation on LMN relative to other young serial acquirers. We don’t think LMN’s business would be significantly affected in an economic slowdown as the majority of its revenue is recurring in nature. LMN’s valuation now already reflects the true value of the business, we think it is trading at a fair range. That said, LMN is trading at 8.5x Forward P/S, compared to CSU of 5.8x, without any attachment to CSU, we think the multiple for LMN should be slightly lower in the range of 7x – 7.5x