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 […]
Tax affecting is one of the most debated issues when valuing interests in privately held businesses using the income approach. This term refers to discounting the projected […]
It’s important to determine whether a business valuation also calls for a real estate appraisal. While the decision may be relatively straightforward for […]
