Business
Valuation

When a decision depends on the number. The common triggers: an offer to buy the business, a partner or shareholder dispute, a loan that needs documented support, a buy-sell agreement being written or funded, a gift of ownership to the next generation, and a transition plan that has to start from what the company is worth today. If one of those is on your desk, the valuation belongs in front of the decision, not behind it.

Yes, and earlier than most owners think. A valuation before you go to market tells you whether the offers you receive are strong or thin, which parts of the business carry the value, and where a buyer will push back. Sellers who know the number negotiate from it. Sellers who do not end up negotiating from the buyer's number.

Disputes over family leadership, buy-out terms, or minority and majority interests usually stall on one question: what is the interest actually worth? An independent, well-supported valuation gives both sides the same starting point and takes the guessing out of the negotiation. When a dispute moves toward litigation, our team also handles economic damages and lost profits analysis, with Certified in Financial Forensics (CFF) credentials behind the work.

A bank lending against the business wants more than your own estimate of its worth. A documented valuation from credentialed professionals gives underwriting a supportable number to work with, whether the loan funds an acquisition, a partner buyout, or an expansion. It also tells you, before you sign, whether the debt fits the value.

A buy-sell agreement is a promise to transact at a price, often years from now, under pressure. Writing one without a valuation method both sides understand is how partners end up in the exact dispute the agreement was meant to prevent. We value the interests when the agreement is drafted, and again when a triggering event puts it to work.

Yes. A gift of ownership to a family member gets reported at a value the IRS can examine, so the number needs documentation behind it. Succession and transition planning start from the same place: what the business is worth today, what you need it to be worth at exit, and how much time you have to close the gap. The valuation is the first honest input in that plan.

Cooper Norman's valuation work is performed by credentialed professionals holding the Certified Valuation Analyst (CVA), Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF) designations, alongside the CPAs on the bench. Those letters matter to the audiences that challenge valuations: courts, lenders, the IRS, and opposing counsel.

Three approaches come up most often. A discounted cash flow analysis projects future earnings and adjusts them to today's dollars. A comparable company analysis benchmarks your business against similar companies in your industry. An asset-based approach adds up what the business owns, both tangible and intangible.

No single method fits every company. Our analysts start with the purpose of the valuation, then blend approaches so the final number reflects both the financial statements and qualitative factors like customer relationships, reputation, and market position. Comparables come from the industries we work in most, including agriculture, construction, dental practices, and healthcare across Idaho and Utah.

A valuation is a snapshot, not a permanent number. Market conditions and changes inside your business both move value over time. Plan to revisit your valuation before any major decision, such as a sale, a new partner, financing, or a transfer of ownership, and after any significant shift in revenue or operations.