The Small Business Valuation Multiples Report is a comprehensive reference guide that provides market-based small business valuation multiples for over 200 industries. 

The report is based on actual business sales transactions reported by BIZCOMPS® and focuses on businesses priced at less than $1 million. The multiple ranges presented in the report represent the midrange of the reported transactions for each industry. The report offers a valuable resource for small business owners and buyers who want to understand the market-based approach to small business valuation. By providing industry-specific valuation multiples, the report can help small business owners and buyers make informed decisions about pricing and investment.

The sample report includes a complete list of all industries included in the full report, which covers a wide range of industries such as accounting, advertising, construction, healthcare, retail, and many others. The report provides a breakdown of each industry's valuation multiples, including price/revenue multiple and price/SDE multiple, as well as information on assets, annual sales, and non-recurring expenses. 

The Seller's Discretionary Earnings (SDE) is an essential factor in small business valuation, and the report provides information on SDE for each industry. SDE is calculated by adding the owner's salary, benefits, and other discretionary expenses to the business's net income. By including SDE in the valuation multiples, the report provides a more accurate picture of a business's value.

The report also includes information on non-recurring expenses and non-business expenses, which can affect a business's valuation. Non-recurring expenses are one-time expenses that are not expected to occur again in the future. Non-business expenses are personal expenses that are not related to the business.

The report's valuation multiples are based on actual business sales transactions, making them a reliable source of information for small business owners and buyers. The report is updated annually, providing up-to-date information on the market-based approach to small business valuation.

In conclusion, the Small Business Valuation Multiples Report is a comprehensive reference guide that provides valuable information on market-based small business valuation. The report's industry-specific valuation multiples, combined with information on assets, annual sales, and non-recurring expenses, provide small business owners and buyers with a reliable source of information to make informed decisions about pricing and investment.