MacInnes & Company

Business Brokers and Consultants

Home     Services     Business Valuations     About Us     History     B-FSBO     Contact Us     Glossary of Terms     Site Map     Links      
Business Valuation

Valuation – def. n. The act of determining the value of anything; evaluation; appraisal. Ref. Webster’s dictionary.

Rules of Thumb – def. 1. A rule based on past experience, guessimate or practice rather than on scientific knowledge or a controlled appraisal process. 2. Crude approach. Ref. Webster’s dictionary.
 
 
 
Reasons for performing a Business Valuation.
 
Many business owners hesitate in conducting a business valuation when preparing their business for market primarily because of the expense. They wish only to use the ‘Rule of Thumb’ method to set an asking price then let the market determine the final sales price through the negotiation process. This method usually extends the selling period substantially and generally results in never knowing if the sales price was fair and reasonable and represents the maximum return on investment.   

Some of the difficulties working without a business valuation are:
- The buyers ‘guesstimate’ of value is as valid as the sellers’ without a value benchmark to work from.
- There hasn’t been a impartial examination of the hard and soft assets to establish relative value.
- Usually no normalized financial statement has been prepared to determine the owners’ true benefits derived from the business operation.
- Without the ‘true owners’ benefit’ being determined it is impossible to establish an accurate business value or reasonable price range.
- Negotiations generally flounder without an impartial valuation to act as a guide.

Rules of Thumb. The difficulty with anyone relying on this valuation method other than using it as a quick ‘ball park’ answer is too generalized. So when you read that a average business in a particular business sector sells for, say: “10 times its monthly gross revenue”, exactly what business are they referring to since no two businesses are the alike. How old was its’ equipment? What condition was its’ facility? What sort of purchase terms were accepted? 'Rules of Thumb' do not detail the similarities and differences from what you have for sale or looking to purchase therefore it is impossible to know if their published value formula is truely a comparable.  For these any many other reasons the 'Rule of Thumb' method is unreliable and most often misleading.
 
The purchase of selling of a business is far too important to be left to chance.  The only sure method of determining the true market value of any business is to have a professional conduct an impartial business valuation which examines all of the contributing factors that would influence its' true market value. 
 
Custom Valuation.
 
MacInnes & Co. would be pleased to present a quotation to perform a comprehensive business valuation within budget to create a solid platform to develop an exit strategy.
 



 
 

  Business Valuation Glossary


Capital Expenditures (CAPX)
Yearly purchases of long-term business assets such as computers, equipment, tools and vehicles.
Capitalized Lease Payments
Payments to for long-term use of equipment or machinery.
Cost of Capital
What investors expect to earn when factoring in the volatility of a business. Also known as the discount rate.
Cost of Sales (COS)
Direct cost of services and production.
Discounted Cash Flow (DCF)
Estimated cash flow that factors in future revenues and expenditures to determine the intrinsic value of a business.
Debt to Capital Ratio (D/K)
Amount of leverage or debt used in the calculation of the discount rate.
Earnings Before Interest Taxes Depreciation and Amortization (EBITDA)
The fundamental measure of business health. EBITDA determines how much financing a lendor can supply. EBITDA = Revenue - Cost of Sales.
Equity Value
Business Value - Net Debt.
Goodwill
Amount of purchase price greater than the business assets.
Gross Margin Percentage
Revenue - Cost of Sales.
Intrinsic Value
Value of a business based on forecasted cash flows plus Terminal Value.
Net Cash Flow (NCF)
The gold standard of business performance, NCF is the value after net income, working capital, capital expenditures and owner compensation is factored.
Net Operating Loss (NOL)
Negative earnings before taxes. NOL is carried forward where the loss can be offset against current year earnings and reduces current year tax liability.
Operating Cash Flow (OCF)
Cash flow prior to capital expenditures. Companies with positive OCF can invest in capital equipment to grow the business.
Pretax Cash Flow With Owner Compensation (PCFWOC)
Cash flows from the business before income taxes and working capital capital are paid. Calculated as EBITDA + Working Capital/Market Value of Owner Compensation.
Present Value (PV)
Value of future cash flows if available today. What a buyer is willing to pay or a seller is willing to receive now for a company in exchange for future cash flows.
Seller Discretionary Cash Flow (SDCF)
For a small business, same as the EBITDA value.
Terminal Value (TV)
Present value of cash flows beyond the forecast projection. Terminal value is added to present value to determine business value.
Unlevered Cash Flow
Calculation of cash flow without debt financing and interest expenses. Unlevered cash flow shows the true fundamental performance of a company.
Volatility
Movement of a business and its industry in relation to the economy as a whole. More volatile businesses require greater returns to compensate investors for greater uncertainty.
Working Capital (WC)
Current assets and liabilities of your company such as accounts receivable (A/R), accounts payable (A/P) and inventory.