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    Understand valueWhat supports a credible valuation range for a private company?Prepare the companyWhich records, responsibilities, and confidentiality decisions need attention before buyer outreach?Buyers and successionWhich buyer or succession path fits the owner's timing, control, funding, and transition needs?Negotiate the dealHow do the written offer and closing terms change seller cash, risk, and control?Close and transitionWhich responsibilities, relationships, access, and deadlines continue after closing?Industry and market guidesWhich operating, licensing, transfer, or local facts make this business sale different?
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    IndustriesStart with your industry when its economics, records, licenses, workforce, or customer relationships change the valuation, diligence, buyer, or handoff question in a sale.Business modelsUse the business-model guides when project delivery, recurring work, workforce structure, contracts, assets, or customer handoff changes the valuation, diligence, or transfer question in a sale.States & marketsUse a market guide when a state or regional record changes what must be checked before closing. National valuation and deal questions stay with their main guides.Owner situationsStart with the situation already shaping your choices, whether an offer has arrived, a buyer is known, succession is under discussion, or confidentiality comes first.Company typesUse a company-profile guide when owner labor, revenue pattern, project backlog, physical assets, or location-level performance changes the earnings or handoff analysis.Sale pathsChoose a sale path by comparing the actual buyer, funding, confidentiality, control, timing, and post-close role—not by relying on a buyer label alone.
  • Explore Valuation →
    Owner stage
    Understand valueWhat supports a credible valuation range for a private company?
    Topic desks
    ValuationUnderstand what changes a valuation range before relying on a multiple or estimate.Earnings qualityBuild an earnings picture that a buyer can trace from financial statements to operating reality.
  • Explore Prepare →
    Owner stage
    Prepare the companyWhich records, responsibilities, and confidentiality decisions need attention before buyer outreach?
    Topic desks
    Sale readinessDecide what needs to be prepared before approaching buyers or advisers.DiligencePrepare a buyer-review file without turning diligence into an indiscriminate document dump.
  • Explore Deal structure →
    Owner stage
    Negotiate the dealHow do the written offer and closing terms change seller cash, risk, and control?
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    Deal termsTrace headline value through the terms that determine seller proceeds, timing, and risk.Tax & structureIdentify the structure-sensitive tax and allocation questions before they become hard to change.
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TopicUnderstand value
ValuationEarnings quality
Owner topic

Business Valuation: What Supports a Credible Range

Learn how earnings, valuation methods, operating risks, and the proposed sale terms support—or weaken—a private-company valuation range. The articles below explain the documents, tradeoffs, and next questions that can change the answer for an owner.

2 desks7 guides

Full image

A useful value range starts with records that explain earnings, adjustments, and transferability.NextGen Seller editorial illustration · generated; no real company or transaction depicted

Start here

Full image

A useful value range starts with records that explain earnings, adjustments, and transferability.NextGen Seller editorial illustration · generated; no real company or transaction depicted

Recommended starting point

What Is My Business Worth Before I Have an Offer?

A sale-planning range needs a defined interest and date, transferable earnings, a compatible price-and-earnings comparison, and separate payment terms.

Read this guide →
  1. 02

    Business Valuation Methods: Why the Results Diverge

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  2. 03

    Revenue Ruling 59-60: 8 Factors and the Records Behind Them

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Complete topic library

All guides for business valuation

7 guides across 2 desks, with a complete archive for each question.

01

Valuation

Estimate a credible range by understanding earnings, methods, transaction perimeter, and transfer risk.

4 guides
Full image

Reverse each signed SDE-only row before treating post-sale owner coverage as a separate operating assumption.NextGen Seller original data visualization

Valuation · Start here

SDE vs. EBITDA: How Does Owner Pay Change the Math?

Compare SDE, EBITDA, and adjusted EBITDA by tracing how owner pay, replacement work, same-period records, and offer denominators change the math.

Aug 2026Read guide →
View all 4 guides3 more→
02

Earnings quality

Reconcile SDE, EBITDA, add-backs, revenue quality, and the records a buyer will test.

3 guides
Full image

Passing four evidence gates makes a proposed line reviewable; it does not make the treatment accepted.NextGen Seller original data visualization

Earnings quality · Start here

EBITDA Add Backs: A Schedule That Shows What Changes After Sale

Build an EBITDA add-back schedule that separates recorded expense evidence from recoveries, credits, replacement costs, continuing costs, and unresolved treatment.

Aug 2026Read guide →
  1. 02
    Seller's Discretionary Earnings: Calculate SDE From Your BooksAug 2026
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  2. 03
    What Is Quality of Revenue? Follow Contracts Through CashAug 2026
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View all 3 guides→
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NextGen Seller

Independent guidance on valuation, diligence, deal structure, readiness, and owner handoff for private-company sellers.

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Published by NextGen Seller. Educational guidance only—not a valuation, legal opinion, tax opinion, buyer recommendation, or promise of an outcome.

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