The AT Business Group Business is affiliated with a 3rd party full service
valuation firm that provides business owners, business intermediaries, banks,
consultants, and attorneys with business valuation and appraisal services.
The firm's business valuations and appraisals are widely accepted by business
buyers, the IRS, US Courts, and financial institutions & lenders.
The firm and its appraisers belong to the most respected appraisal associations
in the country and hold the highest industry designations, making them experts
in their field. Professional credentials include:
ASA - (Accredited Senior Appraiser) from
the American Society of Appraisers
CVA - (Certified Valuation Analyst) from
the National Association of
Certified Valuation Analysts
We offer the following 5 Business Valuation packages:
1. Snapshot Valuation
The Snapshot Valuation is a restricted use valuation intended for small companies
with sales less than $250,000. The report is approximately 11 pages and provides
only a brief synopsis of how the valuation conclusion was determined. The basis
of this valuation is a market comparison with like companies within an industry.
2. Value Analysis Valuation
The Value Analysis is a limited scope business valuation designed specifically
for the "main street" business with sales of $1,000,000 or less. The report is intended for “asset sale, financial buyers” and is approximately 40 pages providing only a summary of how the valuation conclusion was determined. The basis of this valuation is discretionary cash
flow, since most main street businesses are bought and sold on a multiple of
cash flow. The value considers primarily historical and current financial performance
and very little time is spent with the Balance Sheet. The report contains the
following:
Historical Income Statement
Adjusted Cash Flow Statement
Comparable Sales (Market Approach)
Summary of Common Size Financial Statistics
Summary Review of Each Valuation Approach
Valuation Conclusion and Justification
3. Limited Formal Valuation
The Limited Formal Valuation is a limited scope business valuation
intended for the standard small business with sales between $1,000,000 and $5,000,000.
The report is intended for “asset sale, financial buyers” and is approximately 70 pages providing a detailed review of all aspects that were considered in determining the final valuation conclusion. The bulk
of the report is financial analysis and the valuation conclusion is based more
on EBITDA rather than discretionary cash flow and spends more time on current
and future financial performance of the company. In addition to the earnings
of the company, the Balance Sheet is also a key component of the analysis. The
report contains the following:
Historical Income Statement
Adjusted Cash Flow Statement
Complete Financial Statement Analysis
Common Size Analysis
Ratio Analysis
Industry Analysis
Economic Outlook
Comparable Sales
Detailed Description of Each Valuation Approach Considered and Used
Valuation Conclusion and Justification
4. Merger & Acquisition Valuation
The Merger & Acquisition Valuation is a comprehensive business valuation
for transactional purposes and is developed in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). This valuation is intended for the larger small business
with annual revenues in excess of $5,000,000, businesses that are expected to
sell for more than $1,000,000, strategic acquisitions of niche businesses, and
generally any business with significant growth expected in the future. The basis
of the valuation is future earnings with the historical performance playing
only a limited role in the valuation conclusion. The selection of guideline
companies comes from both the private and public markets, which tends to make
the valuation conclusion more aggressive. This report is a completely customized
report and the number of pages can range from 30 to 200 depending on the information
that is used to support the conclusion.
5. IRS Revenue Ruling 59-60 Valuation
A USPAP governed valuation developed for litigation focusing on US Court Reviews,
Cited Court Precedents, and in-depth analysis and research of minority and marketability
discounts. Intended for Estate Tax, Gift Tax, ESOP's, Divorce, and any situation
requiring litigation.
For more information on our Business Valuations, please read:
