North America · USD

Business valuation in the United States

US valuation practice splits cleanly between Main Street businesses priced on SDE and lower middle market companies priced on EBITDA.

How valuations are quoted locally

US businesses are usually priced on SDE for Main Street businesses, EBITDA for lower middle market, and results are reported in US dollar (USD).

  • Main Street transactions are commonly quoted as a multiple of SDE, inclusive of normal working equipment and excluding inventory.
  • Lower middle market deals move to EBITDA multiples once earnings support a management layer.
  • Buyer financing availability strongly influences achievable prices at the smaller end.
  • Asset sales dominate small transactions; stock sales are more common as deal size grows.

Who buys businesses here

  • Individual buyers using acquisition financing
  • Search funds and independent sponsors
  • Strategic acquirers and PE-backed platforms

What commonly reduces the price

  • State-level licensing and lease assignment can gate a sale.
  • Add-backs must be documentable; unsupported add-backs get stripped in diligence.

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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