What valuation tries to measure
Valuation connects a company's market price with its fundamentals. Common measures compare price with earnings, sales, cash flow, book value, or expected growth.
A valuation ratio is only useful when interpreted with the business model, sector, growth rate, profitability, balance sheet quality, and market environment.
- Price-to-earnings
- Price-to-sales
- Enterprise value ratios
- Growth and margin assumptions
Common interpretation risk
Cheap does not automatically mean attractive, and expensive does not automatically mean overvalued. A low multiple can reflect real business deterioration, while a high multiple may reflect durable growth expectations.
Good valuation work asks whether the assumptions behind the current price are realistic and whether the business can support them over time.

