by Royer Advisors | Dec 11, 2024 | Valuations
Most business valuators offer two types of appraisal services. Formal valuations are the most common, and require significant time and in-depth analyses. Sometimes, however, a less formal calculation of value will do, as long as it’s not expected to stand up to...
by Royer Advisors | Dec 11, 2024 | Valuations
LightLab Imaging, Inc. v. Axsun Technologies, Inc., 2014 Mass. LEXIS 585 (July 28, 2014) Readers may remember the Manpower case in which the 7th Circuit struck down the trial court’s decision to exclude expert testimony based on what it considered questionable data...
by Royer Advisors | Dec 11, 2024 | Accounting Standards, Business Plans, Valuations
When a business is being valued, sometimes working capital can be overlooked. It is important to remember, however, as it can have a material effect on value. Working capital is defined as the difference between a business’ current assets and current liabilities. If...
by Royer Advisors | Dec 11, 2024 | Valuations
Browne v. Browne, Jr., 2014 Tenn. App. LEXIS 521 (Aug. 27, 2014) Another instance of “splitting the baby”? In a divorce proceeding, both experts used the capitalization of cash flow method but reached vastly different results in valuing the husband’s closely held...
by Royer Advisors | Dec 11, 2024 | Accounting Standards, Valuations
When a small business is having their company appraised, there are many different pieces that factor into the final figure. The discount for lack of marketability is a valuation adjustment that requires a particularly detailed process, and is often contested. An...
by Royer Advisors | Dec 11, 2024 | Valuations
When choosing financial expert for a litigation matter, recommendations from other attorneys or reputation along are often the deciding factor. But even if an expert is known as the best expert in their particular area, they may not be a good fit for every attorney....