There are numerous methods for valuing a business. Here are a few.
This method values a business as a multiple of earnings. It can also be thought of as the number of years to payback, or as a Price/Earnings Ratio. For example, a multiple of 4X can be thought of as 4 years to payback, or as a P/E Ratio of 4.0.
Commonly used measurements of earnings are ANOI, SDE, and EBIDTA. ANOI is an abbreviation of Adjusted Net Operating Income. It is calculated by making appropriate add-backs and adjustments to the NOI reported on the seller's income statement. SDE stands for Seller's Discretionary Earnings; it is another term for ANOI. EBIDTA stands for Earnings Before Interest, Depreciation, Taxes, and Amortization. It often calculates to the same value as ANOI, but not necessarily so.
This method values a business as a multiple of revenue. The multiple can be based on annual or monthly sales. For example, an annual multiple of 0.4 is equal to a monthly multiple of 4.8 (0.4* x 12 = 4.8).
Assets and equipment are typically included in the purchase price. When the assets are significant, the asset value and income value are summed to calculate a purchase price.
Inventory may or may not be included in the purchase price. At Business Advisors Network, inventory typically is not included in the sale price. It will be valued on the day possession changes hands. The buyer must have sufficient down payment to buy both the business and the inventory.