Business valuation and risk

Business valuation and risk

risk /rɪsk/ — a situation involving exposure to danger, from Italian risco “danger” Business value is a function of the future expected cash flows from the business and the risk attached to those cash flows. The value of a business is the present value of future cash...
Marketability Discounts

Marketability Discounts

Marketability discounts are often applied by business valuation experts to reflect the difficulty in selling shares in a private business compared to selling shares in a publically listed company. You can sell shares in a listed stock at the click of a button, with a...
Art for art’s sake. Money for God’s sake!

Art for art’s sake. Money for God’s sake!

The similarities between valuing and selling a business and valuing and selling art. Leonardo da Vinci’s Salvator Mundi (“Saviour of the World”) was sold last year for $450 million. $450 million! Only sixty years earlier the painting sold for just $60. Can there be...
Earnings multiple and business valuation

Earnings multiple and business valuation

An earnings multiple may be used to provide a guide to the valuation of a business. The relevant earnings base is multiplied by the earnings multiple to arrive at the business valuation. The earnings multiple reflects the risk attached to future earnings. The lower...