What gets adjusted
One off costs and income, owner costs that will not continue, and costs a new owner will have to pay, such as a market salary for a role you have done for free. Each one moves the number the price is set on.
What buyers look for first
Revenue that will not repeat, costs held in other companies, and deferred income treated as revenue. These are the adjustments that change prices, because they are the ones owners do not see coming.
How to see it first
Commission your own review before a sale. It costs less than the adjustments it finds, and it lets you fix or explain each one before a buyer prices it.
