Assess sustainable earnings.
The report adjusts owner remuneration, related-party rent and identified non-operating expenditure, retaining the commercial costs needed to run the business.
← Back to HomeCIVIL CONTRACTING
SAVOIR / ANONYMISED REPORT SAMPLE
CIVIL CONTRACTING
CASE STUDY
A potential acquisition of a civil contracting and trenchless boring business in Melbourne.
THE QUESTIONWhat is the buyer
What is the buyer
actually acquiring?
The sample concerns a potential acquisition of 100% of the equity in a Melbourne civil contracting and trenchless boring business.
The report considers the business's maintainable earnings, operating risks, surplus cash, non-operating assets and related-party borrowing. Its purpose is to inform the prospective buyer's internal assessment.
- Purpose
- Assessment of a potential acquisition
- Interest valued
- 100% of equity
- Valuation date
- 30 June 2025
- Basis / premise
- Market Value / going concern in current use
THE ANALYSIS
The judgement
behind the figures.
Explain the weight of evidence.
Income capitalisation is the primary method, with comparable transaction evidence used as a secondary reference. Customer concentration, key-person reliance and reinvestment assumptions are considered in the analysis.
Trace the shareholder value.
Surplus cash, non-operating vehicles and the recorded related-party loan are considered separately when moving from the operating business value to the value of 100% of equity.
THE VALUE BRIDGE
From operations
to shareholders.
The distinction between operating value and company equity value is central to this sample. The figures below reproduce the report's Section 7 reconciliation.
Operating business valueA$2.49m
100% equity value, roundedA$4.79m
| Item | Amount |
|---|---|
| Reconciled operating value | A$2,490,000 |
| Add: cash assessed as surplus | A$2,223,437 |
| Add: adopted value of non-operating vehicles | A$104,465 |
| Less: related-party loan | −A$29,135 |
| Indicated value of 100% of equity | A$4,788,767 |
ABOUT THIS DISPLAY COPY
A sample to explore.
Names and identifying details have been changed for website display. The profit and loss and balance sheet appendices are redacted.
This report concerns a particular business, purpose and valuation date. Read it with the stated scope, assumptions and limitations. The website summary does not replace the report.
FREE INITIAL DISCUSSION