The VALS Journalhttps://vals.au/guides/Practical business valuation, buying, selling and succession guides for Australian business owners.en-au What multiple is my business worth? An Australian SME guidehttps://vals.au/guides/what-multiple-is-my-business-worth/https://vals.au/guides/what-multiple-is-my-business-worth/A practical guide to business valuation multiples, SDE versus EBITDA, owner wages and the evidence to check before applying a multiple to your profit.Business valueMon, 05 Oct 2026 23:00:00 GMT Enterprise value vs equity value: what does the seller receive?https://vals.au/guides/enterprise-value-vs-equity-value/https://vals.au/guides/enterprise-value-vs-equity-value/Understand the difference between business value, equity value and sale proceeds, with a worked example covering debt, surplus cash and working capital.Buying & sellingMon, 05 Oct 2026 23:00:00 GMT Succession planning: the 30-day owner absence testhttps://vals.au/guides/succession-planning-owner-independence/https://vals.au/guides/succession-planning-owner-independence/A practical succession planning guide for Sunshine Coast business owners, with a 30-day absence test and a staged plan for reducing owner dependence.SuccessionMon, 05 Oct 2026 23:00:00 GMT Business valuations on the Sunshine Coast: where to starthttps://vals.au/guides/business-valuations-sunshine-coast/https://vals.au/guides/business-valuations-sunshine-coast/A practical guide to independent business valuations for Sunshine Coast owners, buyers and advisers: scope, evidence, methods and choosing the right report.Business valueSun, 09 Aug 2026 23:00:00 GMT Business valuation add-backs: what counts and what does nothttps://vals.au/guides/maintainable-earnings-and-add-backs/https://vals.au/guides/maintainable-earnings-and-add-backs/Understand how reported profit is normalised into maintainable earnings, which add-backs may be supportable and why evidence matters in an SME valuation.Business valueSun, 09 Aug 2026 23:00:00 GMT Business valuation checklist: the documents to preparehttps://vals.au/guides/information-needed-for-a-business-valuation/https://vals.au/guides/information-needed-for-a-business-valuation/A practical checklist of the financial and operational information commonly needed for an independent SME business valuation.Business valueSun, 09 Aug 2026 23:00:00 GMT Business valuation methods: which one fits your business?https://vals.au/guides/business-valuation-methods-for-smes/https://vals.au/guides/business-valuation-methods-for-smes/An accessible overview of capitalised earnings, discounted cash flow, asset and market approaches used when valuing Australian small and medium businesses.Business valueSun, 09 Aug 2026 23:00:00 GMT Buying or selling a business: check the value before the pricehttps://vals.au/guides/valuing-a-business-before-sale-or-purchase/https://vals.au/guides/valuing-a-business-before-sale-or-purchase/How an independent valuation can help sellers test expectations and buyers assess earnings, risks and price before negotiating an SME transaction.Buying & sellingSun, 09 Aug 2026 23:00:00 GMT