- The firm generates $3.0 million of gross revenue with only one partner, implying full revenue concentration in a single ownership position and a revenue-per-partner figure of $3.0 million.
- EBITDA before owner compensation is 50% of gross revenue, indicating a high pre-owner-compensation margin profile.
- Revenue is diversified across audit, consulting, and tax, with each line representing 32% of revenue, reducing dependence on any single service line.
- The firm reports 30,000 billable hours, providing a clear operating volume base for valuation analysis.
- The partner is age 78, which may create a near-term succession event relevant to buyer transition planning.
- EBOC is 50%, which signals only moderate earnings conversion and leaves less pre-discretionary cash available for a buyer than a higher-margin practice would.
- The firm is entirely concentrated in one partner, with 1 partner age 78, creating immediate succession and key-person risk that would likely require transition planning by an acquirer.
- With only 1 staff member supporting $3,000,000 of revenue, the firm appears extremely leanly staffed, which raises scalability and execution risk for a buyer.
- Revenue is evenly split across audit, tax, and consulting at 32% each, so no single service line has meaningful scale to offset weakness in any one area.
- Increase partner depth and succession readiness, as the firm is currently concentrated in a single 78-year-old partner, which creates key-person risk and limits transferability of value.
- Build out staff capacity beyond the current 1 staff member to improve leverage against 30,000 billable hours and support scalable growth without relying solely on the partner.
- Preserve and expand the balanced service mix across audit, consulting, and tax, since each represents 32% of revenue and diversification can support more stable earnings quality.
- Improve operating efficiency and pricing discipline to lift EBOC margins from the current 50% level, which would directly enhance valuation through stronger profitability.
- Use the firm’s $3.0 million revenue base to support a more institutional operating structure, as the current revenue per partner of $3.0 million indicates meaningful scale but limited redundancy.
- Single-partner structure is a key continuity risk, as the firm has 1 partner and the partner age is 78, creating succession and transition uncertainty.
- The firm appears operationally thin with only 1 staff member supporting 30,000 billable hours, which may strain capacity and increase key-person dependency.
- Revenue is concentrated in a limited service mix, with audit, consulting, and tax each at 32% of gross revenue, leaving the business reliant on a narrow set of offerings.
- EBOC is 50% of gross revenue, which is acceptable but still leaves limited cushion if staffing, partner transition, or delivery costs rise.
- Revenue per partner is $3.0 million, but with only one partner this metric reflects full dependence on a single individual rather than scalable partner leverage.