Depends on what you need the valuation for.
If you need it for establishing the paying price that's one thing
If I'm the seller, I'd be trying to get some money for "Good Will". - the dollar value of the current sales base that I spent time & money to develop.
If all your paying for is fixed assets, then the value is the value of the equipment and lease.
If you need it for a bank loan, then you need projected sales & profits in the equation.
There are all kinds of Business valuation calculators on the internet, Here's one http://www.bizbuysell.com/
post edited by Foodbme - 2013/04/21 05:01:25