Eli Lilly valuation
ELI LILLY & Co · NYSE: LLY · Pharma & biotech · Updated Sep 25, 2026
Eli Lilly's revenue grew 49.6% over the last twelve months and 31.7% a year over three years. Today's price of $1,183.19 implies 24.9% revenue growth in year 1, fading to 4.8% by year 10, at an operating margin of 41.9%.
Our base case continues the trend (25.0%, fading), moves the operating margin from 49.7% to 41.9% by year 5 and reinvests $0.74 of capital for each additional dollar of revenue. Discounted at 8.5%, that gives a base-case model value of $1,185.78 per share (bear $770.30, bull $1,741.95); the price is 0% below the base case.
Bear: growth 5 percentage points lower, target margin 20% lower. Bull: growth 5 points higher, target margin 20% higher. Cost of capital and capital intensity as in the base case.
Model value = output of a fixed, published method; not a price target, not a recommendation. How the model works
- How we got this number
- Multiples vs. peers
- What management says
- Competitors and their recent moves
- Analyst ratings
- Disclosure (MAR Art. 20)
How we got this number
1Historical base from the filings
All figures come from the XBRL data in the company's SEC filings (10-K, 10-Q), in US dollars. "TTM" = trailing twelve months. EBITA = operating income before amortisation of acquired intangibles and before expensed acquired R&D – both consequences of past acquisitions, which the model does not extrapolate.
| Data table | FY12/2020 | FY12/2021 | FY12/2022 | FY12/2023 | FY12/2024 | FY12/2025 | TTM06/2026 |
|---|---|---|---|---|---|---|---|
| Revenue | $24.5B | $28.3B | $28.5B | $34.1B | $45.0B | $65.2B | $79.7B |
| Revenue growth | – | 15.4% | 0.8% | 19.6% | 32.0% | 44.7% | 49.6% |
| Operating income (EBIT) | $7.59B | $6.50B | $7.14B | $7.04B | $13.5B | $26.6B | $34.5B |
| + Amortisation of acquired intangibles | $428M | $629M | $580M | $506M | $553M | $488M | $488M |
| + Acquired R&D expensed | – | $970M | $908M | $3.80B | $3.28B | $2.91B | $4.54B |
| EBITA | $8.02B | $8.09B | $8.63B | $11.3B | $17.3B | $30.0B | $39.5B |
| EBITA margin | 32.7% | 28.6% | 30.2% | 33.2% | 38.4% | 46.1% | 49.6% |
| Effective tax rate | 14.3% | 9.3% | 8.3% | 20.0% | 16.5% | 19.8% | – |
| Net income | $6.19B | $5.58B | $6.24B | $5.24B | $10.6B | $20.6B | $26.7B |
| Operating cash flow | $6.50B | $7.37B | $7.59B | $4.24B | $8.82B | $16.8B | $28.1B |
| Capital expenditure | $1.39B | $1.31B | $1.85B | $3.45B | $5.06B | $7.84B | $9.89B |
| Free cash flow (CFO − capex) | $5.11B | $6.06B | $5.73B | $792M | $3.76B | $8.97B | $18.2B |
| Operating invested capital | – | – | $16.0B | $23.9B | $33.7B | $50.7B | $54.2B |
| Sales / capital | – | – | 1.78 | 1.43 | 1.34 | 1.29 | 1.47 |
| ROIC | – | – | 49.5% | 38.0% | 42.9% | 47.5% | 59.2% |
Operating invested capital = equity + financial debt incl. leases − cash − goodwill − acquired intangibles − equity-method stakes: the capital that organic growth actually ties up. ROIC = EBITA × (1 − tax rate) / operating capital (TTM column: incl. lease interest, latest balance sheet). TTM revenue = FY ending 2025-12-31 ($65.2B) + year-to-date to 2026-06-30 ($42.8B) − prior-year period ($28.3B).
XBRL source of each line
- revenue: us-gaap:Revenues · TTM · period end 2026-06-30 · 0000059478-26-000081
- cost_of_revenue: us-gaap:CostOfGoodsAndServicesSold · TTM · period end 2026-06-30 · 0000059478-26-000081
- pretax: us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest · TTM · period end 2026-06-30 · 0000059478-26-000081
- tax: us-gaap:IncomeTaxExpenseBenefit · TTM · period end 2026-06-30 · 0000059478-26-000081
- net_income: us-gaap:NetIncomeLoss · TTM · period end 2026-06-30 · 0000059478-26-000081
- da: us-gaap:DepreciationDepletionAndAmortization · TTM · period end 2026-06-30 · 0000059478-26-000081
- cfo: us-gaap:NetCashProvidedByUsedInOperatingActivities · TTM · period end 2026-06-30 · 0000059478-26-000081
- capex: us-gaap:PaymentsToAcquireOtherPropertyPlantAndEquipment · TTM · period end 2026-06-30 · 0000059478-26-000081
- sbc: us-gaap:ShareBasedCompensation · TTM · period end 2026-06-30 · 0000059478-26-000081
- interest: us-gaap:InterestExpenseNonoperating · 10-K · period end 2025-12-31 · 0000059478-26-000013
- amort: us-gaap:AmortizationOfIntangibleAssets · 10-K · period end 2025-12-31 · 0000059478-26-000013
- acq_iprd: us-gaap:ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff · TTM · period end 2026-06-30 · 0000059478-26-000081
2Cost of equity (CAPM)
- rf 4.79% – 10-year US Treasury yield on Sep 1, 2026, the date of the equity risk premium estimate (the two must match; today: 5.18% on Sep 24, 2026) (U.S. Treasury).
- ERP 4.14% – implied equity risk premium of the S&P 500 by Aswath Damodaran as of Sep 1, 2026 (NYU Stern). It is backed out of current index prices and expected cash flows, not historical averages.
- β 0.96 – bottom-up beta: the "Drugs (Pharmaceutical)" industry (228 US firms, Damodaran, January 2026) has a cash-corrected unlevered beta of 0.92. Relevered with Eli Lilly's leverage (debt incl. leases / market value = 5.3%): β = βU × (1 + (1 − t) × D/E) = 0.92 × (1 + 0.75 × 0.053) = 0.96
- In the mature state (from year 10) we set β = 1: kE = 4.79% + 4.14% = 8.93%, the market's expected return. In years 6–10 the cost of capital moves there linearly.
3Cost of debt
Interest coverage = EBIT / interest expense (TTM) = $34.5B / $895M = 38.5x. In Damodaran's table for large non-financial firms (January 2026) this maps to a synthetic rating of Aaa/AAA with a 0.40% default spread.
Tax rate 25%: 21% federal plus about 4% state taxes (marginal rate).
4Weighted average cost of capital (WACC)
E = market value $1.06T (Sep 24, 2026); D = financial debt incl. lease liabilities $56.3B (book value as a proxy). This WACC applies to years 1–5; by year 10 it moves to 8.93%, the cost of capital of an average mature company (rf + ERP) – the rate at which Damodaran's implied premium discounts the market beyond year 5.
5Forecast and discounted cash flows
| Driver | Base case | How it is set |
|---|---|---|
| Revenue growth, year 1 | 25.0% | Average of the 3-year CAGR (31.7%) and trailing-twelve-month growth (49.6%), bounded to 0%–25%; fades linearly to 4.8% by year 10. |
| Operating margin | 49.7% → 41.9% | Currently 49.7% (EBITA incl. lease interest); target in year 5: the company's own recent level (41.9%, average of three fiscal years and TTM), as it is above the industry (29.5%). |
| Tax rate | 18.9% → 25% | Effective rate of the last three years (years 1–5), then moving to the marginal rate. |
| Sales / capital | 1.35 | Reinvestment = revenue increase / 1.35. Company's 3-year average (1.35). |
| Terminal ROIC | 16.9% | The lower of the company's return on capital (59.2%) and the industry's (16.9%), but at least the cost of capital (8.9%). Terminal reinvestment rate = g / ROIC = 28.3%. |
| Growth after year 10 | 4.79% | = risk-free rate (Damodaran's default; his implied premium is computed the same way). |
Industry values: Damodaran, "Drugs (Pharmaceutical)", January 2026 (pre-tax lease-adjusted operating margin; sales / invested capital; after-tax return on capital).
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue growth | 25.0% | 22.8% | 20.5% | 18.3% | 16.0% | 13.8% | 11.5% | 9.3% | 7.0% | 4.8% |
| Revenue | $99.6B | $122B | $147B | $174B | $202B | $230B | $256B | $280B | $300B | $314B |
| Operating margin | 48.1% | 46.6% | 45.0% | 43.5% | 41.9% | 41.9% | 41.9% | 41.9% | 41.9% | 41.9% |
| Operating income | $47.9B | $56.9B | $66.3B | $75.7B | $84.7B | $96.4B | $108B | $117B | $126B | $132B |
| Tax rate | 18.9% | 18.9% | 18.9% | 18.9% | 18.9% | 20.1% | 21.3% | 22.6% | 23.8% | 25.0% |
| NOPAT | $38.9B | $46.2B | $53.8B | $61.4B | $68.7B | $77.0B | $84.6B | $91.0B | $95.8B | $98.8B |
| − Reinvestment | $14.8B | $16.8B | $18.6B | $19.9B | $20.7B | $20.6B | $19.6B | $17.6B | $14.6B | $10.6B |
| = FCFF | $24.1B | $29.4B | $35.2B | $41.5B | $48.0B | $56.4B | $64.9B | $73.3B | $81.2B | $88.2B |
| WACC | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.6% | 8.7% | 8.8% | 8.8% | 8.9% |
| Discount factor | 0.922 | 0.849 | 0.783 | 0.721 | 0.665 | 0.612 | 0.563 | 0.518 | 0.476 | 0.437 |
| Present value | $22.2B | $25.0B | $27.6B | $29.9B | $31.9B | $34.5B | $36.6B | $38.0B | $38.7B | $38.5B |
| ROIC (model capital) | 65.9% | 62.6% | 59.4% | 56.3% | 53.2% | 51.4% | 49.6% | 47.9% | 46.2% | 44.5% |
The terminal value is 71% of enterprise value. Cash flows are discounted at year end with the cumulative cost of capital of each year.
6From enterprise value to equity value
| Enterprise value | $1.11T |
| + Cash and equivalents us-gaap:CashAndCashEquivalentsAtCarryingValue · 2026-06-30 | $8.95B |
| − Long-term debt us-gaap:LongTermDebtNoncurrent · 2026-06-30 | −$47.9B |
| − Current debt us-gaap:DebtCurrent · 2026-06-30 | −$7.05B |
| − Operating lease liabilities us-gaap:OperatingLeaseLiabilityNoncurrent+OperatingLeaseLiabilityCurrent · 2025-12-31 | −$1.36B |
| = Equity value (model) | $1.06T |
| ÷ Diluted shares WeightedAverageNumberOfDilutedSharesOutstanding · 2026-06-30 | 893.7 m |
| = Base-case model value per share | $1,185.78 |
| Reference price (IEX last trade) · 2026-09-24 19:59 UTC | $1,183.19 |
Lease liabilities count as debt; in turn, the operating margin excludes the interest component of lease payments. Share count: diluted weighted-average shares, latest quarter. Data provided for free by IEX. By accessing or using IEX Historical Data, you agree to the IEX Historical Data Terms of Use.
7Scenarios and reverse DCF: what the price implies
| Case | Growth Y1 | Target margin | Model value per share | Price vs. case |
|---|---|---|---|---|
| Bear | 20.0% | 33.5% | $770.30 | +54% |
| Base | 25.0% | 41.9% | $1,185.78 | ±0% |
| Bull | 30.0% | 50.3% | $1,741.95 | −32% |
| Implied by the price | 24.9% | 41.8% | $1,183.19 | ±0% |
Reverse DCF: holding everything else fixed, we solve for the single assumption at which the model value equals the price – the starting growth rate (24.9%), the target margin (41.8%) or the cost of capital (8.5% instead of 8.5%).
8Sensitivity: WACC × terminal growth
Base-case model value per share for other costs of capital (rows: WACC of years 1–5; the shift applies to all years) and other growth after year 10 (columns). Outlined: base case. Reference price: $1,183.19.
| WACC \ g | 2.8% | 3.3% | 3.8% | 4.3% | 4.8% |
|---|---|---|---|---|---|
| 7.5% | $1,133.16 | $1,214.02 | $1,312.80 | $1,436.80 | $1,597.99 |
| 8.0% | $1,017.76 | $1,080.90 | $1,156.27 | $1,248.23 | $1,363.57 |
| 8.5% | $921.38 | $971.57 | $1,030.33 | $1,100.38 | $1,185.78 |
| 9.0% | $839.70 | $880.20 | $926.85 | $981.38 | $1,046.32 |
| 9.5% | $769.65 | $802.75 | $840.34 | $883.55 | $934.01 |
Multiples vs. peers
Peer group "Pharma & biotech" within our coverage. Ratios use trailing-twelve-month figures and market values as of Sep 24, 2026. EV = market value + debt incl. leases + minorities − cash.
| Company | Market value | Impliedgrowth | Basegrowth | Price vs.base case | EV/EBITDA | P/E | P/S | EBIT-margin | Growthlast FY |
|---|---|---|---|---|---|---|---|---|---|
| Eli Lilly | $1.06T | 24.9% | 25.0% | ±0% | 30.2x | 39.6x | 13.3x | 43.3% | 44.7% |
| Johnson & Johnson | $661B | 15.0% | 6.8% | +39% | 20.3x | 31.4x | 6.7x | 26.8% | 6.0% |
| AbbVie | $469B | 10.9% | 6.1% | +24% | 30.3x | 74.4x | 7.3x | 26.2% | 8.6% |
| Merck & Co. | $366B | 6.8% | 3.9% | +14% | 37.9x | 115.2x | 5.5x | 11.6% | 1.3% |
| Pfizer | $162B | 3.1% | 0.0% | +17% | 16.3x | 37.4x | 2.5x | 10.8% | −1.6% |
| Amgen | $221B | 16.2% | 10.4% | +28% | 16.5x | 25.3x | 5.8x | 30.0% | 10.0% |
| Peer median | 10.9% | 6.1% | 20.3x | 37.4x | 5.8x | 26.2% | 6.0% |
Median excludes Eli Lilly. "n/m": negative or not meaningful.
What management says
Short, attributed excerpts from the company's own latest earnings release (SEC Form 8-K, Exhibit 99.1). Quotes are reproduced verbatim; they are management's statements, not ours.
Lilly reports second-quarter 2026 financial results, raise s full-year guidance, and highlights continued growth and pipeline progress
Earnings release · Form 8-K · filed Aug 5, 2026 · Document at the SEC
“Lilly's momentum continues, as we delivered 48% revenue growth and raised our full-year guidance”
Outlook excerpt: “Increased 2026 full-year revenue guidance to be in the range of $85.0 billion to $87.0 billion and raised underlying non-GAAP EPS guidance for the full year by $2.78 at the midpoint, which was more than offset by $3.03 of acquired IPR&D charges from Q2 business development activity, resulting in an updated range of …”
- Annual report (10-K) · period 2025-12-31 · filed Feb 12, 2026 – includes management's discussion and analysis (MD&A)
- Latest quarterly report (10-Q) · period 2026-06-30 · filed Aug 5, 2026
- All filings by ELI LILLY & Co (SEC EDGAR)
Competitors and their recent moves
Notable filings by peers in the last 120 days (SEC Form 8-K items such as acquisitions, material agreements, restructurings, leadership changes and results).
- Sep 3, 2026 · AbbVie
Regulation FD disclosureAbbVie Completes Acquisition of Apogee Therapeutics · 8-K - Aug 18, 2026 · AbbVie
Other material event · 8-K - Aug 5, 2026 · AbbVie
Other material event · 8-K - Aug 4, 2026 · Johnson & Johnson
Board or executive changeJohnson & Johnson’s Executive Vice President Jennifer Taubert to Retire; Tom Cavanaugh Appointed EVP, Worldwide Chairman Innovative Medicine Effective September · 8-K - Aug 4, 2026 · Merck & Co.
Quarterly or annual resultsMerck & Co., Inc., Rahway, N.J., USA Announces · 8-K - Aug 4, 2026 · Pfizer
Quarterly or annual resultsPfizer Reports Second-Quarter Results And Raises Midpoint of 2026 Revenue Guidance · 8-K - Aug 4, 2026 · Amgen
Quarterly or annual results · 8-K - Jul 31, 2026 · AbbVie
Quarterly or annual resultsAbbVie Reports Second-Quarter 2026 Financial Results · 8-K - Jul 31, 2026 · Amgen
Material cybersecurity incident · 8-K - Jul 29, 2026 · Johnson & Johnson
Regulation FD disclosureJohnson & Johnson Completes Acquisition of Firefly Bio, Inc. to Advance Next-Generation Oncology Innovation · 8-K
Analyst ratings
Consensus ratings and price targets from brokers are licensed data. We do not republish them. You can compare our model with the analyst consensus at these public sources:
External links; we are not responsible for their content.
Disclosure (MAR Art. 20)
- Producer
- NyxAI GmbH, Reiterkasernstraße 2a, 85049 Ingolstadt, Germany · responsible: Lars Heppert · Legal notice
- Model completed
- 2026-09-25 14:19 UTC (automated daily run)
- First published / last updated
- 2026-09-25 14:11 UTC / 2026-09-25 14:19 UTC
- Prices used
- Last regular-session trade on IEX on 2026-09-24 at 19:59:56 UTC: $1,183.19. This is not the official closing price of the primary exchange.
- Financial data
- SEC Form 10-Q, period 2026-06-30, filed 2026-08-05; balance sheet date 2026-06-30
- Methodology
- How the model works · steps 1–8 above
- Main assumptions
- rf 4.79% · ERP 4.14% · β 0.96 · WACC 8.51% → 8.93% · growth 25.0% → 4.79% · target margin 41.9% · sales/capital 1.35 · ROICterm 16.9% · scenarios: step 7, sensitivity: step 8
- Nature of this information
- Model-based estimate (base-case model value with a bear–bull range), computed automatically from public data with a fixed method. Not investment advice, not a recommendation to buy, sell or hold, not a price target, no investment horizon. The result depends heavily on the assumptions. Reported facts, market data, assumptions and model outputs are labelled above.
- Conflicts of interest
- Neither NyxAI GmbH (producer) nor its affiliated companies nor the responsible person hold positions in ELI LILLY & Co.NyxAI GmbH receives no payment from the companies covered for these pages, and they had no influence on content or results. Disclosures (as of Sep 25, 2026).
Sources for this page
- Financial statements: SEC EDGAR, XBRL company facts (CIK 59478), 10-Q 2026-08-05
- Share price: IEX Historical Data (TOPS), 2026-09-24. Data provided for free by IEX. By accessing or using IEX Historical Data, you agree to the IEX Historical Data Terms of Use. IEX Historical Data Terms of Use
- Risk-free rate: U.S. Department of the Treasury, Daily Treasury Par Yield Curve Rates (10 Yr), 2026-09-01
- Equity risk premium: Aswath Damodaran, implied equity risk premium for the S&P 500 (trailing 12-month cash yield, adjusted payout), 2026-09-01
- Default spreads: Aswath Damodaran, Ratings, Interest Coverage Ratios and Default Spread (January 2026)
- Industry betas: Aswath Damodaran, Betas by Sector (US) (January 2026)
- Industry values: Aswath Damodaran, Operating margins, Sales/Invested capital, Return on capital (January 2026)