Oceania · AUD

Business valuation in Australia

Most Australian small businesses change hands on a multiple of normalised earnings, with owner-operated businesses quoted on SDE and managed businesses on EBITDA.

How valuations are quoted locally

Australian businesses are usually priced on EBITDA or seller's discretionary earnings (SDE), and results are reported in Australian dollar (AUD).

  • Owner-operated businesses are usually priced on SDE, with a market wage for the working owner added back before the multiple is applied.
  • Businesses with a full management team are typically priced on EBITDA, which produces a lower earnings figure but a higher multiple.
  • Goodwill, plant and equipment and stock at valuation are usually itemised separately in the sale contract.
  • Property owned by the business or a related trust is normally valued separately from the trading entity.

Who buys businesses here

  • Owner-operators buying a job plus a return on capital
  • Trade buyers consolidating a region or service line
  • Private equity and family offices for larger EBITDA businesses

What commonly reduces the price

  • Related-party rent and family wages must be normalised to market rates.
  • Capital gains and small business concessions can change net proceeds materially — take specific tax advice.

Whichever market you are in, the underlying discipline is the same: normalise earnings, apply several methods, and weight them by how well each fits the business. See our twelve valuation methods for the full detail.

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