Business Valuation · New York

What is your New York business actually worth?

The multiple you will achieve — or should pay — is determined by sector, EBITDA quality, lease term, and buyer type. This page gives you the New York-specific data to know the answer before you enter any transaction.

Based on closed NYC transactions 2023–2025 3.4× average EBITDA multiple achieved Written report · no cost · no obligation
Free certified business valuation

A 90-minute private consultation — written report delivered

Certified EBITDA recast using live New York closed-transaction data.

  • Sellers: know your achievable price range before going to market — not after
  • Buyers: verify whether an asking price is justified before committing to diligence
100% Confidential — no public listing No obligation · Response within 4 hours
What sellers achieve · 2026

What your New York business could sell for

Ranges derived from closed seller-side mandates 2023–2025 — what owners actually achieved, not list prices. Multiples are applied to normalised EBITDA after full recast.

SectorIndicative Sale PriceDrives top of rangeDrives bottomDominant buyer
F&B — Casual / Café$250K – $4M4+ yrs lease, proven footfall, assignable leaseUnder 2 yrs lease, owner-chef brand, cash gapStrategic / regional
F&B — Multi-location Group$1M – $12MScalable brand, documented systems, unit economicsIndividual site lease risk, inconsistent EBITDAStrategic roll-up
Wellness · Spa & Fitness$200K – $2MMembership base, retention above 80%, transferable licensesLicenses in owner's name, high staff turnoverPE-backed platform
Beauty & Aesthetics$400K – $5MMedical director stays, recurring package revenueSingle practitioner who is also the ownerHealthcare group
Hospitality · Boutique Hotel$2M – $40M+Freehold or long leasehold, OTA diversificationShort lease, single-OTA concentration, seasonalityHospitality strategic
Healthcare · Clinic$500K – $15MMultiple licensed providers, payer diversificationSingle-doctor dependency, compliance historyRegional healthcare group
Technology & SaaS$500K – $30MARR > $1M, net retention > 100%, team that staysProject revenue, founder-only knowledgePE / strategic tech
Logistics & Warehousing$1.5M – $20MMulti-year contracts, owned fleet, prime locationMonth-to-month contracts, single-client concentrationNational logistics group
Education · Tutoring / School$400K – $4MAccreditation in company name, retention dataAccreditation in founder's name, high teacher churnRegional education group

All figures are from closed transaction data 2023–2025. Strategic and out-of-state buyers consistently pay 15–30% above local buyer offers for the same business. For acquisition multiples & DD checklists, see the buying guide →

Valuation methodology

Which method applies to your business type

EBITDA multiple is not the only method — and is not always the right one. The most defensible method depends on business type, earnings history, and asset base.

Most common — NYC SME

EBITDA Multiple

F&B, wellness, hospitality, healthcare, logistics, education — any business with 2+ years of verified operating earnings. Directly reflects what buyers have paid for comparable businesses.

Normalised EBITDA × Sector Multiple
e.g. $420K × 3.5× = $1.47M enterprise value

Revenue Multiple

SaaS, subscription, and early-stage tech with ARR but limited EBITDA. Used where EBITDA is suppressed by growth spend but recurring revenue is predictable.

ARR × Revenue Multiple (1.0×–3.0×)
e.g. $2M ARR × 2.0× = $4M enterprise value

Asset-Based

Manufacturing, logistics with owned fleet, hospitality with freehold — where asset value exceeds going-concern earnings value, or in an asset-sale scenario.

Net Asset Value (market-adjusted)
Property + equipment + inventory − liabilities

Discounted Cash Flow (DCF)

Mid-market deals above $10M with a strong, verifiable growth case. Used by corporate and PE buyers where the thesis is future growth. Rarely used below $10M — projection uncertainty dominates.

Σ(FCFₜ / (1+r)ᵗ) + Terminal Value
Discount rate typically 12–18% for NYC SME risk

DCF worked example — NYC SaaS

A $3M-ARR SaaS business growing 30% YoY. At a 15% discount rate, the present value of 5 years of projected cash flows plus a 3% terminal growth rate yields roughly $8–9M.

Why 15%? A ~4% risk-free rate + a 7–8% equity risk premium + a 4–5% SME size/illiquidity premium. Standard for NYC SME DCF.

Revenue-multiple deep-dive — NYC tech

NYC revenue multiples typically range 2.0×–5.0× ARR by growth and net retention. A $3M-ARR business growing 30% with net retention >100% might command 3–4× ($9–12M). If growth slows to 10% and churn rises, the multiple compresses to 1.5–2.0×.

Works only when ARR is cleanly separable from one-time revenue — acquirers discount heavily if the line is blurred.

EBITDA recast

How normalised EBITDA is built — step by step

The number a buyer pays a multiple on is not net profit. It is normalised EBITDA — profit adjusted to reflect what the business earns for a new owner. Every add-back must be documented and verified against bank statements.

Declared net profit (management accounts)$235,000
+Interest, tax, depreciation & amortisation$81,000
EBITDA (unadjusted)$316,000
+Owner salary above market replacement cost$62,000
+Personal expenses run through the business$31,000
+Related-party rent above market rate$24,000
+One-off costs not expected to recur$12,000
Maintenance capex required to sustain earnings−$27,000
Normalised EBITDA$418,000
Valuation range at 2.5×–3.8× NYC F&B multiple$1.05M – $1.59M

Undocumented personal add-backs are typically discounted 50% by buyers. Add-backs that appear every year will be challenged — they must be genuinely non-recurring. Final multiple determined by lease term, location, and buyer type.

Lease structure impact

How lease term changes what a New York business is worth

Lease structure is the single most commonly overlooked valuation variable in New York acquisitions. A one-year difference in remaining lease can move a multiple by 0.5×.

Leasehold — most NYC commercial

The business occupies premises under a commercial lease. Its length, rent, and assignability directly affect enterprise value — the buyer acquires a business whose ability to operate depends on a lease they don't yet hold.

  • 5+ yrs remaining, assignable, at-market rent: full multiple
  • 3–5 yrs remaining: 10–20% discount
  • Requires landlord consent to assign: risk discount
  • Under 2 yrs, no renewal certainty: near deal-breaker

Freehold — hospitality, industrial, select retail

The company owns the land and/or building. Property value is assessed separately and added to the enterprise value — eliminating the largest leasehold discount driver.

  • Total EV = business (EBITDA multiple) + property value
  • No lease risk — removes the biggest discount driver
  • Property valued separately by a licensed appraiser
  • Foreign buyers of real property: plan for FIRPTA withholding
Remaining lease termMultiple adjustmentAssignability statusBuyer response
7+ yrs, assignable, at-market rentFull sector multipleAssignment clause explicitNo lease discount
5–7 yrs, requires landlord consent−5% to −10%Consent required — pre-obtainCP: assignment consent for completion
3–5 yrs, assignable / consent obtainable−10% to −20%Obtain consent before marketReduced multiple; rent review at renewal
2–3 yrs, renewal uncertain−20% to −35%Renewal LOI from landlord neededMaterial discount; many buyers pass
Under 2 yrs, no renewalDeal-breakerNo assignability without renewalResolve before going to market
Transaction structure & tax

Stock sale vs. asset sale — what you actually net

The headline price is not the net proceeds. Transaction structure determines how much of the sale price you keep — one of the most material valuation decisions in a New York business sale.

Seller preference

Stock Sale

Buyer acquires the entity — shares change hands, not assets.

  • Seller: long-term capital-gains treatment on the gain
  • Buyer inherits all company history — known & unknown liabilities
  • Licenses & contracts generally stay with the company
  • No sales tax on the transfer
Buyer preference

Asset Sale

Buyer acquires selected assets into a new entity.

  • Clean slate — past liabilities stay with the seller
  • Buyer gets a stepped-up basis & depreciation
  • Sales tax may apply to transferred tangible assets
  • Lease must be assigned/novated; licenses re-applied
Illustrative — $3M transaction, individual sellerStock SaleAsset Sale
Sale proceeds$3,000,000$3,000,000
Federal + NY capital-gains tax (illustrative)Long-term cap-gains rate on gainOrdinary rates on some asset classes
Sales tax on tangible assetsNoneMay apply to equipment/inventory
Depreciation recaptureGenerally noneApplies to depreciated assets
Typical outcomeHigher net to an individual sellerLower net; buyer gets basis step-up

Illustrative only. Tax position depends on cost basis, asset composition, entity type, and individual circumstances. This is not tax advice — obtain a written opinion from a CPA before structuring any transaction.

Valuation risk factors

Six things that reduce what your NYC business sells for

The six most common value destroyers in New York SME transactions — and what to do about each before going to market.

Cash revenue gap

Declared revenue below actual takings. Buyers only pay a multiple on EBITDA they can verify.

30–50% price reduction

Fix: operate on declared revenue for 12–24 months before market.

Short / non-assignable lease

Under 3 years remaining, or no assignment clause — the most common reason a sale fails.

15–35% discount or deal-breaker

Fix: negotiate renewal or assignment clause before engaging a broker.

Key-man dependency

Revenue or operations depend entirely on the owner.

0.5–1.5× multiple reduction

Fix: build a management layer; document processes.

Single-customer concentration

One client is 30%+ of revenue — binary risk if it doesn't transfer.

10–25% discount

Fix: diversify or secure a contractual commitment.

License / permit exposure

Non-transferable liquor, DOH, or professional licenses found in diligence.

5–15% discount or deal-killer

Fix: audit all license transferability 6–12 months before sale.

Tax & compliance issues

Outstanding assessments, sales-tax arrears, or payroll issues surfaced in diligence.

Direct deduction or collapse

Fix: obtain a tax clearance / bulk-sale clearance before market.

Valuation questions

New York business valuation — answered

What EBITDA multiple should I use to value a business in New York?
NYC multiples by sector from closed transactions 2023–2025: F&B casual/café 2.5–3.8×; F&B multi-location 3.0–5.0×; wellness/spa 2.8–3.5×; beauty/aesthetics 3.0–4.0×; boutique hotel 4.0–7.0×; technology/SaaS 5.0–12.0×; healthcare/clinic 4.0–8.0×; logistics 3.0–6.0×; manufacturing 3.5–6.0×; education 2.8–3.8×. The applied multiple depends on EBITDA quality, lease term, key-man dependency, and buyer type. Strategic and out-of-state buyers pay 15–30% above local buyers.
How is EBITDA calculated for a New York SME valuation?
Start with net profit from management accounts. Add back interest, tax, depreciation, and amortisation. Then add owner salary above market replacement, personal expenses run through the business, related-party rent above market, and one-off non-recurring costs. Deduct maintenance capex needed to sustain earnings. The result — normalised EBITDA — is what a multiple is applied to. Every add-back must be documented to bank-statement level.
How does a leasehold business compare to a freehold business in a NYC valuation?
Leasehold: the multiple is adjusted downward based on remaining lease term — 5+ years assignable at-market gets the full multiple; 3–5 years takes a 10–20% discount; under 2 years with no renewal is near a deal-breaker. Freehold: property owned by the company is valued separately at market and added to the EBITDA-based enterprise value.
What is the difference between a stock sale and asset sale valuation?
In a stock sale the buyer acquires the entity including all liabilities; the seller typically gets long-term capital-gains treatment. In an asset sale the buyer gets a stepped-up basis and a clean slate, but sales tax may apply to tangible assets and depreciation recapture can arise. Net proceeds to an individual seller are usually higher in a stock sale at the same headline price. Confirm with a CPA.
What reduces business value in a New York SME valuation?
The six most common destroyers: (1) cash revenue gap; (2) short or non-assignable lease; (3) key-man dependency; (4) single-customer concentration; (5) non-transferable license/permit exposure; (6) tax & compliance issues (assessments, sales-tax or payroll arrears). Each is addressable if identified before going to market.

Valuation is the starting point, not the end. If you're a seller, the next step is a confidential exit process built around the methodology above. If you're acquiring, see the buyer guide.

Ready to know your number?

Get a free certified valuation of your New York business

Tell us about your business and your goals. Every enquiry is treated with absolute discretion. We respond within 4 business hours.

100% Confidential No Obligation Response within 4 hours Written valuation report