Valuing a small bus...
 

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[Closed] Valuing a small business

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I need to value my business (for the purposes of selling shares between the business owners). Is anyone familiar with a simple but robust method of valuing a business.

I know there is the simple idea that it is somewhere between 2-5 times the annual profit......but I need a methodology that will give it some more credence in terms of what multiplier is used.

Ideally I need something that will demonstrate to HMRC if necessary, that we have followed a reasonable process.....and not one that has just plucked a number out of the air.

cheers


 
Posted : 23/08/2018 11:30 am
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Take this with a pinch of salt, but I seem to remember when my mum's company was valued it was current assets x (value of individual share / profit per share)


 
Posted : 23/08/2018 11:50 am
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Don't you want to engage a professional given the sums involved etc?


 
Posted : 23/08/2018 11:52 am
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Quickest method is five times EBITDA; if you can't make your money back in five years, what's the point?


 
Posted : 24/08/2018 11:47 am
 poly
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Are you looking to satisfy HMRC that a particular value was fair market value or are you trying to agree amongst yourselves what value you should pay for someone wanting out.  Those things are not necessarily the same number, not lease because the value to YOU of owning a larger share may be very different than the value to me of owning a small share of your business.  I’d even say it depends why someone wants out - are they in a rush; are they going to set up in competition; are they unwell; have you fallen out.

profit multiples can work but can also be too simplistic - at one extreme loss making businesses are worthless, at the other a business which is all about an individual is clearly not worth the same if that individual leaves.  A business where everyone gets a comfortable dividend would be a different value from one where the profits are invested in growth.  The risk mix, the future predictability all affect value.  HMRC can accept all of those arguments but the are much more likely to, if 1. You engage professional advisors; 2. You agree it up front not in the middle of a tax investigation!


 
Posted : 24/08/2018 12:35 pm
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Quickest method is five times EBITDA; if you can’t make your money back in five years, what’s the point?

Eh?

Interest and Tax can eat up 100% (or more) of EBITDA, so it's no guarantee you'll ever get anything back.


 
Posted : 24/08/2018 12:46 pm
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5 x Profit is one rule of thumb.

or try working out the cost of entry.


 
Posted : 24/08/2018 12:54 pm

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