You could get it valued. Buyers are harder to find for smaller service company's and the multiples are allot lower due to increased risk. Figure 2.5 Seller's Disretionary Earnings as a starting expectation, adjust up or down depending on the characteristics of the business. Inventory, real estate (owned, lease obligations), FMV of business assets, unreported items, comparable sales, personal assets in the business, tax liabilities, environmental liabilities, etc. Lots of things to consider if want to estimate a value but the only one that matters is when someone is willing to pay you cash and/or sign a note.