Part of: Business Succession Planning

Valuing a Closely Held Business: An Overview

Unlike publicly traded companies, closely held businesses don't have a readily available market price, so valuation generally requires a more deliberate process. This is a general, educational overview — not a valuation of any specific business, and not a substitute for a qualified valuation professional.

Common valuation approaches

Income-based approaches (capitalizing or discounting expected future cash flows), market-based approaches (comparing to sales of similar businesses), and asset-based approaches (net asset value) are among the general categories used, often in combination. We do not perform formal business valuations ourselves; where useful, we can coordinate with or refer clients to third-party valuation professionals as part of broader planning conversations.

Why valuation matters for planning

An estimated value — even a preliminary, directional one — can inform succession timing, gifting or estate strategies, insurance needs, and negotiation expectations, well before a formal valuation is commissioned for a transaction.

Key takeaways

  • Closely held businesses require a deliberate valuation process, unlike public companies.
  • Income-based, market-based, and asset-based approaches are common valuation categories.
  • Even a directional estimate can inform broader planning decisions.

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