| Select LTM Revenue Multiple | | | | | | | | |
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| Benchmark Companies | | | |
| WIPK.F | CCK | BERY | SLGN | BALL | | AMCR | |
| OTCPK:WIPK.F | NYSE:CCK | NYSE:BERY | NYSE:SLGN | NYSE:BALL | | NYSE:AMCR | |
| Historical Revenue Growth | | | | | | | | |
| 5Y CAGR | 5.3% | 4.3% | 6.7% | 5.5% | 0.6% | | 7.6% | |
| 3Y CAGR | 4.1% | 1.2% | -4.0% | 1.0% | -5.1% | | 2.0% | |
| Latest Twelve Months | -0.9% | -1.7% | 3.1% | -2.2% | -2.2% | | -3.5% | |
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| Historical EBIT Profit Margin | | | | | | | | |
| 5 Year Average Margin | 15.8% | 8.4% | 9.6% | 10.5% | 9.9% | | 10.1% | |
| Prior Fiscal Year | 15.7% | 11.0% | 9.3% | 10.1% | 9.7% | | 9.4% | |
| Latest Fiscal Year | 17.1% | 12.3% | 9.2% | 10.3% | 10.0% | | 9.3% | |
| Latest Twelve Months | 17.1% | 12.3% | 9.2% | 10.3% | 10.0% | | 10.0% | |
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| Current Trading Multiples | | | | | | | | |
| EV / LTM Revenue | 1.10x | 1.39x | 1.28x | 1.54x | 1.67x | | 1.56x | |
| EV / LTM EBIT | 6.5x | 11.3x | 13.8x | 14.9x | 16.6x | | 15.6x | |
| Price / LTM Sales | 1.50x | 0.88x | 0.66x | 0.93x | 1.25x | | 1.03x | |
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| Low | Mid | High | | | | | |
| | | | | | | | |
| Benchmark EV / LTM Revenue | 1.10x | 1.39x | 1.67x | | | | | |
| Historical EV / LTM Revenue | 1.43x | 1.79x | 1.91x | | | | | |
| | | | | | | | |
| Selected EV / LTM Revenue | 1.36x | 1.43x | 1.51x | | | | | |
| (x) LTM Revenue | 13,540 | 13,540 | 13,540 | | | | | |
| (=) Implied Enterprise Value | 18,442 | 19,413 | 20,384 | | | | | |
| (-) Non-shareholder Claims * | (7,047) | (7,047) | (7,047) | | | | | |
| (=) Equity Value | 11,395 | 12,366 | 13,337 | | | | | |
| (/) Shares Outstanding | 1,444.3 | 1,444.3 | 1,444.3 | | | | | |
| Implied Value Range | 7.89 | 8.56 | 9.23 | | | | | |
| FX Rate: USD/USD | 1.0 | 1.0 | 1.0 | | Market Price | | | |
| Implied Value Range (Trading Cur) | 7.89 | 8.56 | 9.23 | | 9.70 | | | |
| Upside / (Downside) | -18.7% | -11.7% | -4.8% | | | | | |