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Business Valuation Articles

 

Court Rejects Valuation Based on Unsustainable Past Earnings

Court Rejects Valuation Based on Unsustainable Past Earnings

Posted by Douglas Sosnowski on May 19, 2023

In a recent divorce case, an Arizona court of appeals vacated a trial court’s ruling regarding the value of a 25% business interest owned by the wife.

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Valuing Collateral in Bankruptcy

Valuing Collateral in Bankruptcy

Posted by Johnathon Miles on May 15, 2023

A recent decision from the U.S. Court of Appeals for the Second Circuit provides a useful primer on how to value collateral for bankruptcy purposes.

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Market Approach: Don’t Compare Apples to Oranges

Market Approach: Don’t Compare Apples to Oranges

Posted by Benjamin Schuver on May 01, 2023

Under the market approach, the value of a business is derived from comparisons between the subject company and transactions involving similar businesses.

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DLOM Dilemma – Defendants’ Bad-Faith Behavior Precluded Marketability Discount

DLOM Dilemma – Defendants’ Bad-Faith Behavior Precluded Marketability Discount

Posted by Douglas Sosnowski on April 17, 2023

In Sipko v. Koger, Inc., the New Jersey Supreme Court found that a discount for lack of marketability (DLOM) was inappropriate, noting the “defendants’ bad-faith behavior throughout this 15-year litigation.”

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How to Estimate Lost Profits for a Start-Up Business

How to Estimate Lost Profits for a Start-Up Business

Posted by Cameron Rosenecker on March 06, 2023

The usual methods of calculating lost profits may fall short when a start-up is involved.

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Vectura Ltd. v. GlaxoSmithKline LLC – Reasonable Royalty Damages Reflect Built-In Apportionment

Vectura Ltd. v. GlaxoSmithKline LLC – Reasonable Royalty Damages Reflect Built-In Apportionment

Posted by Douglas Sosnowski on February 20, 2023

Valuation experts commonly use the reasonable royalty method to measure damages in patent infringement cases. When a royalty base is the “entire market value,” an expert may apportion it among the product’s infringing and noninfringing components.

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Use a Multifaceted Approach to Tackle Postacquisition Disputes

Use a Multifaceted Approach to Tackle Postacquisition Disputes

Posted by William P. Allen on February 06, 2023

In M&A transactions, disputes sometimes arise over contractual purchase price adjustments, representations and warranties, earnout provisions, or alleged misrepresentations by the seller.

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Sullivan v. Loden – Estate Planning Attorney Sued for Undervaluing Family Business

Sullivan v. Loden – Estate Planning Attorney Sued for Undervaluing Family Business

Posted by Douglas Sosnowski on December 19, 2022

A recent federal district court case illustrates what can happen when business valuations are prepared by attorneys rather than qualified valuation professionals.

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Human Capital: What’s It Worth?

Human Capital: What’s It Worth?

Posted by Douglas Sosnowski on November 07, 2022

In today’s tight labor market, human capital is critical to the success of a business. Although it’s not usually reported on the balance sheet, human capital can be a valuable asset. 

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ESOP Valuations: How Much is Too Much?

ESOP Valuations: How Much is Too Much?

Posted by William P. Allen on October 17, 2022

The U.S. Department of Labor recently suffered a resounding defeat in Walsh v. Bowers.

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