Obviously, financial statements play a critical role in valuing businesses for mergers and acquisitions (M&As). Prospective buyers turn first to financial metrics […]

When determining how much a business is worth, a valuation professional must evaluate current market conditions — and today’s marketplace is […]

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 […]