Wolfsons, Inc.
 


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James W. Wolfson, Ph.D., MBA, CPA
Business Planning
Management Consulting
 
 
 
 
 

 

 
Business Valuation. We mean business.
In the global economy, the competitive environment changes ceaselessly.    The prospects of almost every business change with it.  This means that the potential business buyer needs to be extra sharp when assessing purchase opportunities.

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Buying a business?  Get yourself some help, even if you consider yourself to be an expert in the target business. Get yourself a good, practical CPA, a battle-tested attorney, and a business operations analyst who has “seen it all.”

The CPA has to do more than just abstract the numbers from financial statements. He or she must understand how the financial statements were prepared, what makes the cash flow, and what the statements would look like if you owned the business.

The attorney must be experienced at making the kind of complex offers that are usually required in today’s uncertain economy.  He or she must have negotiating skills that also  reflect today’s uncertainties.  He or she must be appropriately flexible to help you swiftly  take advantage of fleeting opportunities.

The analyst must understand not only what the business does and how it does it, but must also be able to highlight the “hidden” opportunities for improvement.  It is these opportunities that can add value well beyond the purchase price.  The analysits studies of market potential, gross margins, and fixed costs are invaluable in helping you determine the best price and negotiating options.

It's not enough that you obtain the consultation of experts in these three fields.  You must understand that they each have different backgrounds and viewpoints on your situation.  This may result in conflicting, uncoordinated advice.  CVC associates work together on a regular basis and maintain an ongoing dialogue concerning how they apply their skills, what they learn, and what is important to the client.

Buyer’s Valuation Tips

  • Make sure that the bottom line represents the real benefit to the owner before using it in any calculations. 
  • Revenues and expenses should accurately reflect periodic operations and should be appropriately derived.  Understand the difference between a Federal tax return and  financial statements.
  • You don’t buy revenue, you buy profits.  Don’t fall for the Amazon model.
  • Don’t base a business’s value on what you could do with it.  Base that value on what the owner has done with it.
  • The quality of management is what makes a business strong.  Evaluate it carefully by asking a lot of questions. The quality of management is not always directly reflected in any paperwork.
  • In your study of the business’s markets, look at new and alternative products and services the business might offer.  Build on your investment in the fast-chaning economy.
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