How is the market price of a company determined?
Mit dem Jahresabschluss wird die Buchführung eines jeden Geschäftsjahres abgeschlossen. Der Jahresabschluss hat große Relevanz, unter anderem, weil er die gesamtwirtschaftliche Situation eines Unternehmens repräsentiert. Ein Jahresabschluss kann jedoch auch nichtig sein. Wir von der Steuerkanzlei Martin Bleckmann in Köln erklären Ihnen, ab wann das der Fall ist und welche rechtlichen Folgen ein nichtiger Jahresabschluss mit sich bringt.
The most important things in brief
- Determining the market price of a company is necessary in various situations. For example, you must have the value calculated when selling, leaving a partner, or bequeathing the company.
- An objective company value is not available. Instead, you must use appropriate procedures. The most common are the income value method or the EBIT method. Buyers, on the other hand, usually take the net worth of the company as a basis.
- Get comprehensive support from your tax advisor in determining the value of the company. Because as a layperson, you can do a lot wrong with this task. With the professional at your side, the sale or settlement of the severance payment of a departing partner is easy.
The market price of your company — it is relevant in these situations
The market price of a company is usually calculated for a reason. Rather, the value in the The following situations are necessary:
- When selling the company
- In the case of a partial sale of an individual division
- When a partner leaves
- When trading stocks with company shares
It is important to know that an objective company value is not even available. Rather, it plays a major role from which point of view or from which point of view the price is relevant. While the salesperson of the company usually has a high value Assuming that one's own work is also calculated, the buyer usually only wants Substantial value accept.
EBIT methods and income value methods — this is how the methods work
that EBIT method and the income value method are the most common methods for determining company value. In the former method, net income before interest and taxes is multiplied by a factor. This varies according to the company's debt and industry.
At the Income value method On the other hand, income is divided by the capitalization interest rate. This takes into account how the company can develop in the following years.
Determination of the market price by a professional
The market price of a company should always be determined by an experienced professional. Denn As a layman, you can make a lot of mistakes, which can cost cash when a shareholder sells or leaves. Therefore, ensure a smooth process by leaving this important task to a tax advisor.
