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Reduced Multiples for Smaller Sellers

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REDUCED MULTIPLES

FOR SMALLER SELLERS

Smaller firms, such as revenues under $10M, usually receive reduced multiples. The reasons are many, as follows:

  1. Valuation Discount
  • Smaller companies typically have more volatile earnings, less diversified revenue streams, and a higher risk of failure. Investors demand a higher return for taking on this risk, which lowers the multiples.
  1. Less Market Power
  • Large companies often benefit from economies of scale, stronger brand recognition, and better access to resources, allowing them to generate more stable cash flows.
  1. Lower Liquidity
  • Smaller, private companies are often harder to buy and sell, leading to lower valuations. Investors and buyers expect a discount for the reduced ease of exit.
  1. Limited Access to Capital
  • Larger companies can raise funds more easily through public markets, debt financing, or private equity; while smaller companies face higher borrowing costs and fewer financing options.
  1. Customer Concentration
  • Smaller firms usually have fewer customers, as well as revenue concentrated in only a small number. Growth may be limited.
  1. Owner Dependence
  • Many small businesses rely heavily on their founders or key individuals. Buyers often discount valuations due to the risk that performance will decline if those individuals leave.
  1. Less Competitive IP
  • Smaller firms generally have weaker competitive advantages (e.g. patents, technology, brand recognition) compared to larger firms, making them more vulnerable to competition.
  1. Fewer Buyers
  • The pool of potential acquirers is often smaller, leading to less competitive bidding and lower multiples.
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