SBS Marketing Co., Ltd. - Deteriorating organizational strength leads to 'internal collapse'!? 'Sabotage Manual'

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In the practice of corporate valuation, have you ever faced the question, "Why is there profit but no cash remaining?" The adjustment of working capital from NOPLAT in the DCF method is often treated merely as a calculation rule, but it is actually an important process related to the essence of corporate valuation. This column not only explains the calculation procedures but also focuses on the fundamental question of "why this adjustment is necessary." Specifically, it visualizes through numerical examples the mechanism by which "accounting profit" increases while "cash" decreases during sales expansion, and it also discusses the risk of overvaluation that is easy to fall into when evaluating growth companies. The working capital adjustment is not just a technique; it is a "philosophy" for reflecting the actual business situation in value. This is content that practitioners aiming to enhance the accuracy of their DCF models and achieve persuasive valuations should definitely read.

Based on practical experience in support companies and business companies, SBS Marketing Co., Ltd. provides consulting services related to marketing, sales promotion, and customer acquisition primarily in the BtoB (business-to-business) sector. On December 11, 2025 (Thursday), they published a page titled "Does it weaken organizational strength and lead to 'internal collapse'!? 'Sabotage Manual.'" The "Sabotage Manual" is a document that outlines methods for weakening organizational strength, created by a spy infiltrating an opposing organization. This handbook for intelligence agents explains its content, the risk factors for organizational collapse that also apply to corporate organizations, and how to paradoxically utilize this document as hints for "building a resilient organization." (Page Overview: Excerpts) ■ What is the "Sabotage Manual"? ■ What is the content of the "Sabotage Manual"? ■ Specific examples of the "Sabotage Manual" in modern business ■ Methods for "building a resilient organization" learned from the "Sabotage Manual" (DL content only) ▼ For more details, please visit this page. https://sbsmarketing.co.jp/blog/sabotage-manual-2025-12/

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