- The firm generates $3.0 million of gross revenue with only one partner, indicating all reported revenue is concentrated at the partner level and producing $3.0 million of revenue per partner.
- EBOC is 50%, which provides a clear profitability indicator for valuation analysis.
- The practice reports 30,000 billable hours, showing a substantial volume of chargeable work relative to the small reported headcount.
- The firm has a very lean structure with 1 partner and 1 staff member, which may support low overhead and simple operating complexity.
- The partner age is 78, which can be material in a buyer’s valuation context because it may affect transition timing and deal structure.
- All $3,000,000 of revenue is concentrated with a single partner, creating a key-person risk and succession dependency given the partner age of 78.
- The firm has only 1 staff member supporting 30,000 billable hours, indicating an exceptionally thin operating base and limited scalability.
- EBOC is 50%, which leaves only half of gross revenue available after employee and overhead costs and may constrain buyer cash flow.
- Revenue per partner is $3,000,000 with just 1 partner, so the valuation is highly exposed to one individual’s continued production and retention.
- Reduce key-person risk and improve transferability by building a broader partner bench, as the firm currently has 1 partner aged 78 and only 1 staff member.
- Increase operating leverage and capacity by adding staff support, since 30,000 billable hours are being delivered with only 1 staff member.
- Preserve and potentially enhance valuation by maintaining the strong 50% EBOC margin while scaling the practice beyond its current single-partner structure.
- Expand revenue per partner beyond the current $3.0 million by adding capacity and succession depth, which could support a larger and more durable earnings base.
- The firm is highly key-person dependent, with only 1 partner generating the full $3.0M of revenue, which creates significant continuity and transferability risk.
- Succession risk is acute because the sole partner is age 78, increasing the likelihood of near-term transition pressure and execution risk for a buyer.
- Operational capacity appears constrained, with just 1 staff member supporting 30,000 billable hours, which may limit scalability and increase workload concentration risk.
- The staffing structure is thin relative to revenue, with 1 partner and 1 staff supporting $3.0M of gross revenue, making the business more vulnerable to disruption if either individual leaves.