Serving clients along the coast of Florida and Georgia
Business Valuation
Serving clients along the coast of Florida and Georgia.
Business valuation (also referred to as company or entity valuation) involves the determination of value at both the enterprise and ownership levels, depending on the purpose of the assignment.
The practice focuses on valuation of operating companies, holding entities, and ownership interests within structured environments.
Selective Engagements
Assignments are undertaken selectively and focus on situations where valuation must reflect both asset structure and operating economics.
This includes businesses where:
- Asset composition and operations are interdependent
- Ownership structures involve multiple entities or layers
- Valuation is tied to tax, transaction, or capital decisions
The practice does not focus on high-volume or template-based valuation assignments, regardless of business size.
Scope of Engagement
Business valuation assignments may include:
- Operating companies with asset-intensive profiles
- Holding companies and multi-entity structures
- Real estate–integrated operating enterprises
- Selected infrastructure-related or specialized businesses
Engagements are typically performed in connection with:
- Estate and gift tax reporting
- Ownership transfers and succession planning
- SBA-related financing and business transactions
- Internal decision-making and strategic planning
- Transaction support, including pricing and structuring considerations
Integrated Valuation Across Asset Types
Assignments may involve operating businesses, real estate, and other productive assets. These components are analyzed and integrated within a single ownership framework.
Valuation is performed to reflect the economic relationship between asset base, operating performance, and ownership structure, rather than treating each component in isolation.
Valuation Context
The level of analysis depends on the purpose of the assignment:
- For estate and gift tax reporting, valuation is performed at the ownership interest level in accordance with fair market value standards
- In transaction contexts, analysis may include enterprise and equity value
- Consideration may be given to financial and strategic factors, including situations where a control or strategic premium may exist
Both enterprise-level and ownership-level perspectives are applied as required.
Approach
Valuation is performed using an integrated framework that may include:
- Income-based analysis (discounted cash flow and capitalization methods)
- Market-based analysis using comparable transactions and guideline data
- Asset-based considerations, including underlying tangible and intangible components
All approaches are applied within a reconciliation framework based on enterprise economics, rather than mechanical averaging.
Particular emphasis is placed on:
- Capital structure and sustainability
- Risk-adjusted performance and downside exposure
- Relationship between asset base and operating results
- Timing and execution considerations
Relationship to Underlying Assets
Operating businesses may include real estate, equipment, and other productive assets. These components are analyzed as part of the overall valuation where relevant.
Cost segregation studies, where applicable, are performed as a separate engagement and may inform asset classification and tax basis considerations.
Integration with Other Services
Business valuation may be performed in conjunction with:
- Cost segregation (tax basis and asset classification)
- Purchase price allocation (ASC 805 / IFRS)
- Real estate valuation where part of an operating enterprise
Standards and Defensibility
Valuation assignments are developed in accordance with applicable professional standards, including USPAP, and are prepared with consideration for tax reporting requirements and potential review, audit, or challenge.
The objective is to provide valuation conclusions that are supportable in regulatory, audit, and transactional contexts.
Who Uses This Work
- Business owners and operators
- CPA and tax advisory firms
- Attorneys and fiduciaries
- Investors and family offices
Engagement
Submit an inquiry for business valuation assignments involving operating companies, ownership interests, and related structures.