SBA Values Blog

In the previous SBAvalue™ article Calculating Cash Flow (appraiser vs. lender), we discussed how a business appraiser calculates Seller’s Discretionary Earnings (SDE), which is an integral cash flow...

Seller’s Discretionary Earnings (SDE) is an integral cash flow stream for small businesses.  SDE encompasses all cash flows paid to a single owner-operator, including an adjustment for owner’s...

A Special Purpose Property is defined in the SBA Standard Operating Procedure (SOP) 50 10 5(I) as “a limited market property with a unique physical design, special construction materials, or a...

The price to revenue multiple (also referred to as the revenue multiple or sales multiple) is often used by small business professionals to estimate the value of a...