- The firm generates $2.0 million of gross revenue, providing a meaningful revenue base for valuation analysis.
- Tax work represents 80% of revenue, indicating a highly concentrated and clearly defined core practice.
- The firm produces 30,000 billable hours, which supports a substantial level of ongoing fee production.
- EBOC is 50%, showing that half of gross revenue is available before owner compensation and can be relevant to buyer cash flow analysis.
- With 2 partners and 8 staff, the firm has a 10-person operating base that supports current production.
- Revenue per partner is $1.0 million, which is a useful productivity metric from a buyer’s perspective.
- Earnings quality is limited by a 50% EBOC margin, which indicates only $1.0 million of EBOC on $2.0 million of revenue and constrains valuation leverage on profitability.
- The firm is highly tax-dependent, with 80% of revenue coming from tax work, creating a concentrated service mix that can weigh on multiple expansion.
- The partner group is small and succession-sensitive, with only 2 partners at age 65, increasing key-person and transition risk for a buyer.
- Scale is modest, with just $2.0 million of revenue and 8 staff supporting 30,000 billable hours, which can limit operating leverage and buyer interest relative to larger platforms.
- Increase consulting revenue mix from 20% to improve service diversification and support higher-margin growth relative to the current tax-heavy profile (80% tax revenue).
- Reduce key-person risk and strengthen succession value by addressing the concentration in two partners, both age 65, through transition planning and leadership depth.
- Scale revenue per partner beyond the current $1.0 million by expanding leverage from the 8-person staff base and improving partner productivity.
- Preserve and potentially enhance the strong 50% EBOC margin by maintaining disciplined pricing and cost control as the firm grows.
- Use the 30,000 billable hours base to improve utilization and capacity planning, creating room for incremental revenue without a proportional increase in partner count.
- The firm appears highly partner-dependent, with only 2 partners and one identified partner age of 65, creating near-term succession and continuity risk if transition planning is not in place.
- Staffing is lean relative to scale, with 8 staff supporting $2.0 million of gross revenue and 30,000 billable hours, which may constrain capacity, execution depth, and scalability.
- Revenue is concentrated in tax work at 80% of gross revenue, leaving the business exposed to underperformance or volatility in its largest service line.
- Consulting contributes only 20% of revenue, so the firm has limited diversification outside tax services and may have less earnings resilience if tax demand softens.
- Revenue per partner is $1.0 million, which is solid but also indicates that a meaningful share of value is tied to a small partner group, increasing key-person risk in a transaction context.