Browse Valuation and Analysis

Valuation Methods and Appraisal

Business valuation, appraisal, cost-of-capital, and methodology terms for estimating fair value.

Valuation Methods and Appraisal covers business valuation, appraisal, cost-of-capital, and methodology terms for estimating fair value.

Use these pages when the selected valuation method, appraisal evidence, fair-value basis, or transaction context changes the value conclusion. It sits inside Earnings and Multiples, so readers can move up when the broader valuation context matters.

Use the table below to choose the narrower valuation branch before relying on a model input, market multiple, forecast, risk premium, price signal, or recommendation.

What This Branch Covers

AreaUse it for
Core Business Valuation MethodsAbsolute valuation, asset-based valuation, comparable company analysis, market approach, SOTP, and valuation methodology terms.
Cost of Capital and Investment Appraisal InputsLevered cost of capital, unlevered cost of capital, band of investment, break-even point, rate base, and strategic appraisal terms.
Private Company and Transaction ValuationPrivate-company valuation, post-money valuation, pre-money valuation, marketability discount, and net-net valuation terms.
Professional Appraisal, Fair Value, and Valuation DatesAppraisal, ABV, fair market value, valuation date, valuation period, and valuation point terms.
Value Drivers, Intangibles, and Valuation RiskBrand equity, intrinsic value, revaluation model, shareholder value analysis, valuation risk, value creation, and financial-analysis fundamentals.

What to Check

  • Forecast source, valuation date, market data, accounting adjustments, and model version.
  • Cash-flow input, discount rate, multiple, growth assumption, terminal value, balance-sheet adjustment, and scenario range.
  • Comparable set, transaction set, sector, geography, size, leverage, margin profile, and accounting basis.
  • Effect on intrinsic value, relative value, price target, margin of safety, impairment view, deal price, or recommendation.
  • Sensitivity to growth, margins, reinvestment, discount rate, exit multiple, leverage, and market conditions.

Common Mistakes

  • Treating a valuation output as a precise fact instead of a range of estimates.
  • Comparing multiples without normalizing earnings, leverage, accounting policy, growth, and risk.
  • Ignoring valuation date, source quality, cyclicality, nonrecurring items, and sensitivity analysis.
  • Using valuation terminology as personalized investment, tax, legal, or appraisal advice.

Valuation content is educational and does not provide investment, tax, legal, accounting, appraisal, or valuation advice.

In this section

Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.

Valuation Methods

Absolute valuation, asset-based valuation, comparable company analysis, market approach, SOTP, and valuation methodology terms.

Appraisal Inputs

Levered cost of capital, unlevered cost of capital, band of investment, break-even point, rate base, and strategic appraisal terms.

Private Valuation

Private-company valuation, post-money valuation, pre-money valuation, marketability discount, and net-net valuation terms.

Appraisal and Dates

Appraisal, ABV, fair market value, valuation date, valuation period, and valuation point terms.

Value Drivers

Brand equity, intrinsic value, revaluation model, shareholder value analysis, valuation risk, value creation, and financial-analysis fundamentals.

Revised on Sunday, June 21, 2026
Earnings Metrics
Modeling & Statistics