- The firm generates $7.0M of gross revenue with only one partner, implying a high revenue concentration per partner and a $7.0M revenue-per-partner figure.
- EBOC is 50%, which indicates that half of gross revenue remains after employee-related costs and is a material support to earnings quality.
- Revenue is diversified across audit, consulting, and tax, with each line representing 32% of revenue and no single service line dominating the mix.
- The firm reports 30,000 billable hours, providing a concrete operating base that supports the current revenue level.
- The practice has 78 staff members, giving it meaningful delivery capacity relative to its revenue base.
- The firm’s EBOC of 50% indicates only moderate earnings conversion, which can pressure valuation versus higher-margin firms.
- Revenue is effectively concentrated in a single partner, with 1 partner generating $7,000,000 and a 78-year-old ownership base, creating clear succession and key-person risk for a buyer.
- The practice is relatively large for one partner, with $7,000,000 of revenue supported by just 1 partner, which increases transition dependence and limits institutional depth.
- Revenue is evenly split across audit, tax, and consulting at 32% each, but no service line is dominant, which may limit the strategic premium buyers pay for a differentiated specialty mix.
- Reduce key-person risk and improve succession visibility by addressing the single-partner structure, as all $7.0M of revenue is currently concentrated with one partner age 78.
- Increase leverage and scalability by expanding partner depth or senior leadership, since 78 staff support only one partner and the firm already has 30,000 billable hours.
- Improve valuation through mix optimization and cross-sell by building on the balanced revenue base of 32% audit, 32% consulting, and 32% tax to deepen client wallet share.
- Enhance profitability by protecting and potentially expanding the 50% EBOC margin through tighter utilization and pricing discipline across the 30,000 billable hours.
- Support growth without overreliance on the current owner by converting the firm’s $7.0M revenue base into a broader management platform with more distributed client and relationship ownership.
- 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.
- Profitability appears only moderate with EBOC at 50% of gross revenue, which may limit valuation upside relative to higher-margin firms.
- The firm’s revenue is split evenly across audit, consulting, and tax at 32% each, indicating a mixed-service model that may be harder to scale or optimize than a more focused practice.
- With 78 staff supporting $7.0 million of gross revenue, the staffing base is relatively large versus revenue, which can pressure operating efficiency and integration economics.