Valuation, pivotal in negotiations, encompasses various factors like cash flow, assets, and market trends. Different valuation approaches, such as asset-based, income-based, and market value, contribute to determining a business’s worth. In small business dealings, the income approach, considering revenue potential, often supersedes reliance on direct market comparisons like in real estate transactions. Business intermediaries, with their impartial perspective, provide invaluable guidance in this nuanced process, aiding buyers in securing optimal deals.