Are you thinking about selling or merging your business? In September 2025, the Federal Reserve Bank lowered its benchmark rate by 0.25% and hinted at possible additional rate cuts […]

As calendar-year entities start work on their year-end financials, it’s important to remember that financial reporting is about more than compliance. Financial statements also help business owners […]

When valuing large blocks of publicly traded stock, business valuation professionals sometimes apply a “blockage discount.” This adjustment reflects the decrease in the per-share value of a […]

Valuing a business using the income approach may seem straightforward: Estimate future earnings and apply a risk-based discount rate to calculate present value. In practice, however, it’s […]

When investing in a business, the buyer considers how easily the interest can be converted to cash. However, transferring private business interests isn’t […]

One of the most contentious issues when valuing businesses is how to factor elements of control into the equation. Users of valuation reports often assume a controlling […]

Several provisions of the One, Big, Beautiful Bill Act (OBBBA) — enacted on July 4, 2025 — alter the tax rules for businesses. The new law generally extends […]

Before jumping headfirst into a business valuation, you need to iron out the fundamentals. One critical factor to identify up front is the effective valuation date, especially […]

Estimating a company’s value requires more than just reading its income statement or balance sheet. Valuation professionals look beyond historical results to assess future potential. To do […]

Valuing a private business requires a custom approach. One size doesn’t fit all companies, especially when it comes to the appropriate standard of […]