- The firm generates $8.0 million of gross revenue with only one partner, implying a very high revenue concentration per partner of $8.0 million.
- Earnings before owner compensation are 50% of revenue, indicating a strong pre-owner-compensation margin profile.
- Revenue is diversified across audit, consulting, and tax, with each of those service lines representing 32% of revenue.
- The firm reports 30,000 billable hours, showing a meaningful level of recurring production capacity.
- The firm has 32 staff supporting a single partner, which provides substantial operating leverage relative to ownership count.
- The firm is entirely dependent on a single 78-year-old partner, creating significant succession and key-person risk that can pressure value and transition terms.
- At $8.0 million of revenue supported by only one partner, the practice shows an extreme partner concentration that limits institutional durability and buyer scalability.
- EBOC is 50%, which suggests only moderate earnings conversion relative to revenue and may constrain valuation versus higher-margin firms.
- Revenue is evenly split across audit, tax, and consulting at 32% each, leaving no clearly dominant service line and indicating a mixed-book profile that may be less focused than specialized practices.
- Increase partner depth and succession readiness, as the firm is currently highly concentrated with 1 partner aged 78, which creates key-person risk and may support a lower valuation multiple.
- Leverage the existing balanced service mix across audit, tax, and consulting, each at 32% of revenue, to cross-sell more advisory work and improve revenue quality.
- Expand billable capacity and leverage the 32-person staff base against 30,000 billable hours to drive higher throughput and scale revenue without adding partner concentration.
- Improve operating efficiency and margin conversion from the current 50% EBOC margin, which could enhance earnings quality and valuation.
- Grow revenue per partner from the current $8.0 million by broadening leadership capacity and reducing reliance on a single partner.
- Single-partner structure with only 1 partner and a stated partner age of 78 creates immediate succession and continuity risk, especially given the $8.0M revenue base tied to one individual.
- Staffing of 32 against $8.0M gross revenue and 30,000 billable hours suggests meaningful execution dependence on a relatively lean team, which may strain capacity and retention if the partner transitions.
- Revenue is evenly split across audit (32%), consulting (32%), and tax (32%), so the firm lacks a clearly dominant service line and may face earnings volatility if any one practice softens.
- Revenue per partner is $8.0M because there is only one partner, which indicates key-person concentration in production and client management rather than a broader partner bench.
- EBOC at 50% implies only moderate operating conversion relative to gross revenue, leaving limited cushion if staffing or transition costs rise.