GAP The Gap, Inc.
$23.39
Stable Earnings Power 65%
P/Adj-EPS × Normalized Multiple
Moderate · Conviction

Undervalued

Trading 27.5% below fair value

You pay $23.39
Bear $25.82
Fair $32.27
Bull $38.73
Bear $25.82 +10.4% $2.14 × 12x P/E
Fair $32.27 +38.0% $2.14 × 15x P/E
Bull $38.73 +65.6% $2.14 × 18x P/E

Key Value Driver

Normalized P/E multiple (15x base case)

Implied Market Multiple 10.9x

Summary

Our base-case estimate uses a valuation based on adjusted earnings per share and a normalized price-to-earnings multiple. We then blend that result with the average analyst price target of $32.67 from 48 analysts, using a 30% weight on analyst consensus. That produces an estimated intrinsic value of $32.27 per share.

Warnings

Dividend-based valuation: $21.70 (below our primary estimate by 32%). Large gaps may signal the dividend doesn't reflect full earning power.

Key Risks

  • Growth DCF inappropriate — terminal value assumptions dominate
  • EV/EBITDA misleading for regulated businesses where capex is mandated
  • Regulatory risk is a fat tail not visible in normal multiples