Chris Mercer

MARCH 7, 2024

My current series of blog posts is titled “Mercer’s Musings.” The beginning point of the valuation of a partial ownership interest is almost always the value of the underlying business or asset. This is the “base value” that has been addressed in a number of posts on this blog.

Dividends 52

Dividends Appraisal Terminal Value Business Valuation 52

Chris Mercer

FEBRUARY 23, 2024

Some readers of this blog will want to disagree and say that the use of restricted stock studies to develop DLOMs is an “accepted” methodology for IRS-related appraisals. The interest in Company A has a high dividend yield and slow expected growth (Lines 9 to 13). The interests differ significantly from that point on.

Marketability 52

Marketability Terminal Value Dividends Discounted Cash Flow 52

Chris Mercer

MARCH 29, 2024

.” According to SBVS-1, valuation ratios from comparable public companies can be used, with appropriate adjustments, to apply to earnings or other metrics of a subject company in order to estimate the value of the subject entity. The private company is expected to pay a dividend that will yield 6.5% million ($18.0

Marketability 52

Marketability Appraisal Business Valuation Dividends 52

Chris Mercer

MARCH 8, 2023

The book value of the stock and the financial condition of the business. The dividend-paying capacity. Whether or not the enterprise has good will or other intangible value. Sales of the stock and the size of the block of stock to be valued. The earning capacity of the company.

Fair Market Value 52

Fair Market Value Marketability Appraisal Business Valuation 52