The estimated intrinsic value of Aurelion Inc. (AURE) using a Book Value × Return on Equity (P/B × ROE) model is $-30.44 (based on the recommended P/B × ROE method), compared to the current stock price of $2.54. This suggests the stock may be overvalued by 1,298.4% relative to its intrinsic value.

For banks and financial institutions, traditional DCF models are unreliable because cash flows are heavily influenced by lending and deposit activities. Instead, SharesGrow uses a Book Value × ROE model: Intrinsic Value = Book Value Per Share × (Return on Equity ÷ Cost of Equity) × Growth Adjustment. This approach values the firm based on how efficiently it generates returns on shareholders' equity relative to its cost of capital — the standard methodology used by institutional investors for bank valuation.

The valuation uses a CAPM-derived discount rate of 14.43% (CAPM-derived from beta of 2.43).

• Net Income (NI) is negative. The company is operating at a loss. While cash flow may be slightly positive due to non-cash adjustments, the overall profitability picture does not support a reliable Discounted Cash Flow (DCF) valuation.