Analyzing historical financial performance is often the first step in valuing an established business. However, start-ups present a unique challenge as most of them have never generated a positive cash
A powerful tool for consolidating and managing family wealth while reducing gift and estate taxes is family limited partnerships (FLP). These arrangements, however, are closely scrutinized by the IRS. This
Financial statements play a critical role in valuing businesses for mergers and acquisitions. Financial metrics such as earnings before interest, taxes, depreciation, and amortization is often where prospective buyers will
A valuation professional must evaluate current market conditions when determining how much a business is worth. Today’s marketplace is full of uncertainty, creating concerns. According to The CFO Survey, a
The Federal Reserve Bank lowered its benchmark rate by 0.25% in September 2025. They also hinted that possible additional rate cuts could be coming in the following months. The merger
It’s key to remember that financial reporting is about more than compliance as the calendar year entities begin their work on their year-end financials. Finding your business value using financial
Using the income approach to value a business can seem straightforward on paper. The process seems simple: estimate future earnings and then apply a risk-based discount rate to calculate present
Buyers often prioritize understanding how easily the interest in an investment can be turned into cash when they choose to invest in a business. As a buyer, it doesn’t matter
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 and expands many
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 in today’s volatile
