Special considerations when valuing start-up businesses

Valuing an established business typically starts with analyzing historical financial performance. However, most start-ups have never generated positive ...
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FLP on trial: Tax Court denies valuation discounts

A family limited partnership (FLP) can be a powerful tool for consolidating and managing family wealth while reducing ...
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How market volatility may affect valuation discounts for lack of marketability

When determining how much a business is worth, a valuation professional must evaluate current market conditions — and ...
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Valuation is the foundation of every sale-ready business

Are you thinking about selling or merging your business? In September 2025, the Federal Reserve Bank lowered its ...
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Beyond EBITDA: Key factors that affect business value

Obviously, financial statements play a critical role in valuing businesses for mergers and acquisitions (M&As). Prospective buyers turn ...
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How financial statements unlock business value

As calendar-year entities start work on their year-end financials, it’s important to remember that financial reporting is about ...
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Blockage discounts: Size counts in certain stock valuations

When valuing large blocks of publicly traded stock, business valuation professionals sometimes apply a “blockage discount.” This adjustment ...
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Beware of potential pitfalls when valuing a business under the income approach

Valuing a business using the income approach may seem straightforward: Estimate future earnings and apply a risk-based discount ...
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Evaluating marketability when valuing controlling business interests

When investing in a business, the buyer considers how easily the interest can be converted to cash. However, ...
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Addressing control issues in a business valuation

One of the most contentious issues when valuing businesses is how to factor elements of control into the ...
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Why timing is so important when valuing a business

Before jumping headfirst into a business valuation, you need to iron out the fundamentals. One critical factor to ...
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Fine-tuning the financials: 4 common adjustments when valuing a business

Estimating a company’s value requires more than just reading its income statement or balance sheet. Valuation professionals look ...
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