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Market Approach Method

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Created on October 20, 2022

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Market approach method

By: Victor Manuel Niño

Group: 212032 Date: October 2022

Market approach method

The market approach is a method of determining the value of an asset based on the selling price of similar assets. It is one of three popular valuation methods, along with the cost approach and discounted cash-flow analysis (DCF).

Processes in the companies

There are two market approaches that are primarily used when valuing a business, the Guideline Transaction Method and the Guideline Public Company Method. These methods are used to value a company based on the pricing multiples observed for similar companies that were sold or are publicly-traded.

Processes in the companies

In some markets, such as residential real estate or publicly traded shares, there is often ample data available, making the market approach relatively easy to employ. In other markets, such as shares in private businesses or alternative investments such as fine art or wine, it can become quite difficult to find comparable transactions.

How can companies create value from the Market approach?

The main idea behind the market approach involves getting the price that is a multiple of the benchmark, that is the price-to-earnings ratio, price-to-book value, EV to EBITDA, etc. The price multiple is then multiplied by the relevant financial metric of the business being valued to arrive at a valuation estimate. Based on the source of comparable valuations used, the market value approach is further classified into two methods which have been explained below in detail.