- The firm generates $8.0 million of gross revenue with 32 staff and one partner, indicating a meaningful revenue base concentrated under a simple ownership structure.
- EBOC is 50%, which supports a solid earnings profile from a buyer’s valuation perspective.
- Revenue is diversified across audit, consulting, and tax, with each at 32% of revenue, reducing dependence on any single service line.
- The firm reports 30,000 billable hours, providing evidence of substantial operating scale and workload volume.
- Revenue per partner is $8.0 million, reflecting a high level of revenue concentration per equity owner.
- EBOC is 50%, which points to a midrange earnings margin that may limit valuation relative to higher-margin firms.
- The firm has only 1 partner, creating acute key-person and succession risk, especially with the partner age at 78.
- Revenue is evenly split across audit, tax, and consulting at 32% each, so the business lacks a dominant specialty and shows no clear mix advantage in any one line of service.
- Revenue per partner is $8,000,000 with just one partner, indicating a highly concentrated ownership and management structure that increases buyer dependency on a single individual.
- Increase partner depth and succession readiness, as the firm has only 1 partner who is age 78, creating key-person and continuity risk that can weigh on valuation.
- Build scale through additional partner or senior leadership capacity, since $8.0 million of gross revenue is currently concentrated under a single partner and 32 staff.
- Leverage the balanced service mix across audit, tax, and consulting, with each at 32% of revenue, to cross-sell and deepen client relationships without overreliance on any one line of business.
- Improve operating leverage and margin conversion, as EBOC is 50% of gross revenue, suggesting room to enhance profitability through better staffing mix, pricing, or process efficiency.
- Expand billable capacity and productivity, given 30,000 billable hours and 32 staff, by increasing utilization and/or adding higher-value work to support revenue growth.
- The firm has only one partner and the partner age is 78, creating a clear succession and continuity risk that could affect client retention and transaction timing.
- Partner leverage appears limited with 1 partner supporting 32 staff, which may constrain oversight, decision-making capacity, and post-close transition resilience.
- Revenue is concentrated in three equal service lines—audit, consulting, and tax each at 32%—so the business lacks a dominant specialty and may face earnings volatility if any one line softens.
- At $8.0 million of gross revenue with 30,000 billable hours, the practice appears operationally dependent on sustained high utilization, leaving limited room for productivity disruption.
- EBOC at 50% suggests only moderate conversion of revenue into operating earnings, which can cap valuation upside relative to firms with stronger margin profiles.