- Audit represents 50% of gross revenue, indicating a substantial recurring service line within the firm’s $8.0 million revenue base.
- The firm generates $8.0 million in gross revenue with 4 partners, which equates to $2.0 million of revenue per partner.
- The practice reports 30,000 billable hours, providing evidence of meaningful operating scale and workload volume.
- EBOC is 50%, showing that half of gross revenue remains after operating expenses on the provided metric.
- The firm has 20 staff supporting 4 partners, reflecting a 5:1 staff-to-partner ratio based on the supplied headcount.
- EBOC of 50% suggests only half of gross revenue is converting to operating profit before partner compensation, which limits valuation leverage versus higher-margin firms.
- Audit revenue is 50% of total revenue, creating a heavy dependence on a single service line and reducing earnings resilience if audit demand softens.
- The firm has only 4 partners and $2,000,000 of revenue per partner, which can indicate key-person concentration and limited succession depth for a buyer.
- Total billable hours of 30,000 across 20 staff implies 1,500 billable hours per staff member, which may cap scalability if the existing team is near full utilization.
- Increase the tax practice from 10% of revenue to improve service-line diversification and reduce reliance on the 50% audit mix, which is currently the dominant revenue driver.
- Expand leverage by adding staff capacity relative to 4 partners and 20 staff, supporting higher billable-hour throughput and potentially improving revenue per partner from the current $2.0 million level.
- Preserve and extend partner continuity by planning for the current partner group age of 45, helping protect client relationships and support a stable transition as the firm scales.
- Improve operating efficiency and pricing discipline to sustain or expand the 50% EBOC margin, which is already a strong valuation support point and may allow additional growth without proportional cost increases.
- At 50% of gross revenue, audit work dominates the service mix, which can create earnings volatility if that line softens or requires disproportionate quality-control effort.
- The firm’s 4 partners support $8.0 million of gross revenue, implying $2.0 million of revenue per partner and a relatively concentrated leadership base that may be difficult to replace or scale quickly.
- With 20 staff and 30,000 billable hours, the firm appears to rely on a lean staffing model that may limit capacity for growth and increase execution risk during busy periods.
- Tax work represents only 10% of revenue, indicating a limited diversification of service lines and less cross-sell buffer if audit demand weakens.
- Partner age is shown as 45, which suggests no near-term succession issue is evident from the data, but it also means the firm may not yet have a clearly visible transition runway for eventual partner turnover.