Microsoft Word peachtree case study
Total IBA Data Base SIC Code 1711
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| Total IBA Data Base SIC Code 1711 Amount Gross $000's Discretionary Earnings $000's Sales Price $000's Sale Price to Gross Sales Sales Price to S.D.E. Means Based on Sales For: Top 25% (Sales K to K 312 $ 799 $ 0.35 3.73 2nd 25% (Sales K to K 109 $ 266 $ 0.34 2.91 rd 25% (Sales K to K 92 $ 154 $ 0.34 Bottom 25% (Sales K to K 47 $ 43 $ 0.29 Band of Sales Similar to Subject 475 $ 960 $ 0.17 2.23 Page 91 of 141 southeastern part of the country (Arkansas, Florida, and Georgia. Based on the geographic characterization the following statistics were obtained Table 24 IBA Comparable Transaction Statistics ‐ Geographic Region 17 transactions yielded a mean and median sale price to gross sales multiple of 0.31 and 0.27 respectively. 13 transactions yielded a mean and median sale price to discretionary earnings multiple of 1.44 and 1.05 respectively. Based on the findings in Table 26 IBA Comparable Transaction Statistics – Geographic Region, the median pricing multiple was chosen for both the sales price to gross sales (0.27) and for sales price to discretionary earnings (1.05). Rationale for choosing the median values for both multiples is based on the following • Given the relative high degree of dispersion, generally a median value is more indicative of the true central tendency of the observations. • Using the median value also diminishes the impact of any significantly high and low outliers in the data. Finally, since our financial analysis indicated that the Company was an above‐ average performer, we evaluated the IBA transactions based on the relative sale price to gross sales figures reported. The results of this analysis are illustrated in the following table Download 0.84 Mb. Share with your friends:
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