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Business Valuation

What Is a Business Valuation?

A business valuation is a formal process that determines how much your company is worth โ€” here's what it involves and why every small business owner needs one.

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April 10, 2026 ยท 3 min read
Quick Answer

A business valuation is a professional assessment of what a company is worth based on earnings, assets, and market data. For small businesses, valuations typically range from 2x to 5x Seller's Discretionary Earnings (SDE) depending on the industry and business quality. Most buyers and lenders require a formal valuation before completing any acquisition.

What Is a Business Valuation?

A business valuation is the process of determining the economic value of a company. For small business owners considering a sale, merger, or exit, it answers one critical question: what is your business actually worth to a buyer?

Valuations are conducted by business brokers, M&A advisors, certified valuation analysts (CVAs), or CPAs with transaction experience. The result is a defensible number โ€” backed by financial data, market comparables, and a recognized methodology โ€” that guides negotiations, deal structure, and pricing.

Ready to see where you stand? Try the YourExitValue business valuation calculator for a fast, free estimate based on your real numbers.

Why Business Valuations Matter

Most small business owners overestimate their company's value by 20โ€“40%. That gap can derail a sale, attract the wrong buyers, or leave six figures on the table. A proper valuation does four things:

  • Sets a realistic asking price that attracts serious, qualified buyers
  • Identifies value drivers you can improve before going to market
  • Satisfies lender requirements โ€” SBA loans finance 70โ€“80% of small business acquisitions and require a formal valuation
  • Protects you legally in partner disputes, divorce proceedings, or estate planning

Beyond a sale, many business owners commission annual valuations as a performance benchmark โ€” tracking business value the same way investors track portfolio returns.

How Business Valuations Work

There are three primary valuation approaches. The right one depends on your industry, earnings profile, and deal type.

Income Approach

The most common method for small businesses. This approach values your company based on its earnings power โ€” specifically Seller's Discretionary Earnings (SDE) or EBITDA โ€” multiplied by an industry-appropriate multiple. A business generating $400,000 in SDE at a 3.0x multiple is worth $1.2 million. Multiples typically range from 2x to 5x for main street businesses and 4x to 8x for lower-middle-market companies.

Market Approach

Compares your business to similar companies that have recently sold. Business brokers use transaction databases like BizComps and DealStats to pull comparable sales. This is how real estate appraisers work โ€” and it's how most buyers independently verify a price.

Asset Approach

Values the underlying assets โ€” equipment, inventory, real estate โ€” minus liabilities. Typically used for asset-heavy businesses or companies with minimal earnings, such as startups, holding companies, or businesses in distress.

What Affects Your Business Valuation?

Six factors consistently move the needle on small business valuations:

  • Revenue trends โ€” Growing top-line revenue commands premium multiples from buyers
  • Owner dependency โ€” A business that operates without you is worth significantly more than one that doesn't
  • Customer concentration โ€” Any single client representing 30% or more of revenue is a risk flag that suppresses value
  • Recurring revenue โ€” Contracts, subscriptions, and retainers increase buyer certainty and push multiples higher
  • Industry โ€” SaaS businesses sell for 4โ€“8x revenue; service businesses typically sell for 2โ€“3x SDE
  • Clean financials โ€” Three years of reviewed books dramatically reduces buyer skepticism and speeds due diligence

How to Use Your Valuation

If you're three to five years from a planned exit, a valuation gives you a starting number and a road map. Most business owners who commission a formal valuation find specific, high-ROI improvements that can add six figures to their eventual sale price before they ever list the business.

Learn more about the business valuation process at YourExitValue โ€” and see how ongoing valuation tracking helps small business owners build toward their best exit.

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Use our free valuation calculator to get an instant estimate based on your real numbers.

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Key Takeaways

  • โœฆA business valuation determines the economic value of a company using one of three methods: the income approach, market approach, or asset approach.
  • โœฆ โ€ข Most small businesses are valued using Seller's Discretionary Earnings (SDE) multiplied by an industry multiple, which typically ranges from 2x to 5x.
  • โœฆ โ€ข Six key factors affect your business valuation: revenue trends, owner dependency, customer concentration, recurring revenue, industry, and financial documentation quality.
  • โœฆ โ€ข Business owners who overestimate their value by 20โ€“40% โ€” a common occurrence โ€” risk pricing out buyers or accepting a lowball offer without realizing it.
  • โœฆ โ€ข SBA loans finance 70โ€“80% of small business acquisitions and require a formal valuation as part of the underwriting process.
  • โœฆ โ€ข Getting a valuation three to five years before your exit gives you time to close the gap between where you are and what you want.
FAQ

Frequently Asked Questions

What is a business valuation and why does it matter?
A business valuation is a formal assessment of what a company is worth in the marketplace. It matters because it sets the foundation for any sale, merger, partnership buyout, or estate plan. Without one, owners often misprice their business โ€” either leaving money on the table or scaring off buyers with an unrealistic number. Most businesses valued at $500,000 to $10 million use the income approach, multiplying normalized earnings by an industry multiple that typically ranges from 2x to 5x.
How much does a small business valuation cost?
A basic broker opinion of value (BOV) from a business broker is typically free, as brokers use it to win listing agreements. A formal certified appraisal from a Certified Valuation Analyst (CVA) or Accredited in Business Valuation (ABV) professional typically costs $3,000โ€“$7,000 for main street businesses and $8,000โ€“$20,000 for larger companies. SBA lenders require a third-party appraisal for loans over $250,000.
What is a good valuation multiple for a small business?
Valuation multiples for small businesses range from 1.5x to 5x Seller's Discretionary Earnings (SDE). Service businesses with strong recurring revenue and low owner dependency can achieve multiples of 3xโ€“5x SDE. Businesses with declining revenue, high owner dependency, or concentrated customer bases typically sell at 1.5xโ€“2.5x SDE. Industry plays a major role โ€” SaaS businesses can command 4xโ€“8x revenue, while restaurants often sell at 1.5xโ€“2x SDE.
Can I value my own business myself?
You can calculate a rough self-assessed valuation using your SDE or EBITDA and an industry multiple โ€” many business owners start there. However, for any transaction above $500,000, a professional valuation adds credibility with buyers and lenders, who scrutinize self-reported numbers carefully. Online tools like the YourExitValue valuation calculator provide a reliable baseline but should be validated by a broker or certified appraiser before you negotiate a deal.
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