Evaluation Of Mobile Game Enterprise Based On EVA

In recent years,due to the rapid popularity of mobile terminal equipment and related technologies,the mobile gaming industry has also rapidly developed.With the gradual saturation of the market,there have been some new situations in the mobile gaming industry: the number of corporate acquisitions has increased gradually,several dominance cases have become evident,and manufacturers have become independent.At the same time,mobile game companies have the characteristics of light assets,short product cycles,emphasis on R&D,and market expansion.Therefore,it is of great significance for mobile game companies to conduct value assessment and judgment in the aspects of corporate acquisition and investor decision-making that need to judge the company’s value and business performance.This article uses EVA-based enterprise value evaluation methods to achieve the characteristics of mobile game companies’ light assets and pay attention to the previous investment through this method,to accurately assess the value of the enterprise,and to determine the growth path and value creation source of the mobile game industry.This article stands to highlight the characteristics of mobile game companies focusing on Initial investment,and has selected an EVA assessment method that enables account title adjustment to take into consideration such characteristics and conducts assessments.In addition,taking Ourpalm as an example,it conducts financial analysis,judges its future development characteristics,adjusts accounting items,highlights previous research and development,and market expansion,calculates EVA values ??in historical stages,and uses business income as a basis for future R&D expenditures.,taxation,operating costs,etc.were forecasted,EVA values ??for rapid growth phase were calculated,stable growth rates were determined on the basis of forecast values,EVA values ??for stable growth settlement were calculated,discounted,and finally company value on the valuation reference day was obtained.Through the entire mobile game company value evaluation process and evaluation results analysis,mobile game companies as a type of Internet companies,due to its early market development and product development,resulting in lower pre-EVA value,the current investment in the current period after gradually generating benefits,EVA value from negative to positive,it can be seen that its source of value mainly from the market and products.At the same time,this article through the EVA method to assess,determine the EVA calculation of account adjustments,and then build a mobile game value evaluation model based on EVA,to complement the mobile game company value evaluation method.