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Which financing fits?

What it's worth

What a business is worth and what the deal work costs

Valuation methods, 409A pricing, quality-of-earnings scope, and fractional CFO rates. Written for the owner on one side of the table, not the advisor billing it.

Footage: Roy Kim via Pexels

A valuation is one number times another: your normalized earnings, and the multiple a buyer will pay for them. Most of the disagreement in a deal is about the first, which is why the advice around it costs what it does.

  • 2–3×

    SDE multiple, small business

    The common Main Street band. Size, growth, recurring revenue, and owner-dependence move it.

  • $1.5k–$5k

    409A valuation, typical startup

    From about $499 on a platform to $20,000 at a Big Four firm. Cap-table complexity drives it more than headcount.

  • $15k–$150k

    Quality of earnings review

    Tracks deal size and how tangled the books are. Usually the buyer pays.

  • 12 months

    409A safe-harbour window

    Or until a material event, whichever comes first. A new round is a material event.

The trap: SDE and EBITDA are not interchangeable

SDE adds the owner's pay back in; EBITDA does not. Apply an EBITDA multiple to an SDE figure and you can overstate a small business by the value of a salary. Confirm which one a broker's multiple was built for before you use it on your own numbers.

Tools for this section

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Worth reading on this

The books we work from in this section, and what each one is actually good for.

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  1. Valuation: Measuring and Managing the Value of Companies

    McKinsey & Company, Tim Koller, Marc Goedhart, David Wessels · Wiley, 2020

    The reference the other side of the table is working from. Heavy going, and the only book here that treats the cost of capital as something you derive rather than quote.

  2. Investment Banking: Valuation, Leveraged Buyouts, and Mergers & Acquisitions

    Joshua Rosenbaum, Joshua Pearl · Wiley, 2013

    Where the comparable-company and precedent-transaction methods are actually spelled out. Read it before you accept a multiple someone else picked for you.