Applying a point-in-time DCF to a cyclical business is one of the most common mistakes in equity research. The FY26 EBITDA might be at a cyclical peak or a cyclical trough — using it as the base for a perpetuity model will produce a valuation that is meaningfully wrong in either direction.

The model in front of you uses mid-cycle EBITDA as the base, with two additional layers: a replacement cost cross-check, and a sensitivity table that shows what happens to fair value across different points in the cycle.