All buyer guides
Valuation2 min read

How sellers price a business

Most small business prices boil down to adjusted earnings multiplied by a multiple that reflects how much a buyer trusts the number.

Reviewed by Valius AdvisoryUpdated Autumn 2026Evaluate track (Opportunity to offer)

The Basic Arithmetic

Most small business valuations reduce to a simple formula: an adjusted earnings figure, multiplied by a that reflects risk and growth prospects. The earnings figure is usually , and the multiple is the number both sides argue about hardest.

As a buyer, your job is not to accept the seller's , it is to understand what earnings figure it is being applied to and whether that figure survives scrutiny.

Read the full guide, free for members

3 more sections, plus the readiness assessment, targeting workbook, deal structure builder and diligence room.