{"id":96217,"date":"2022-04-07t19:00:08","date_gmt":"2022-04-07t23:00:08","guid":{"rendered":"\/\/www.g005e.com\/?p=96217"},"modified":"2022-12-22t00:40:42","modified_gmt":"2022-12-22t05:40:42","slug":"one-times-fees-isnt-the-only-way","status":"publish","type":"post","link":"\/\/www.g005e.com\/2022\/04\/07\/one-times-fees-isnt-the-only-way\/","title":{"rendered":"one times fees isn\u2019t the only way"},"content":{"rendered":"

\"\"<\/a>check the math.<\/strong><\/p>\n

by marc rosenberg<\/i>
\ncpa firm mergers: your complete guide<\/i><\/a><\/p>\n

partners in accounting firms are familiar with the rule of thumb that a cpa firm\u2019s goodwill (excluding capital) is worth one times fees. however, like many rules of thumb, this notion is often incorrect.<\/p>\n

more: <\/b>thinking merger? first ask why.<\/a> | why do you want to merge? be honest.<\/a> | four reasons to fear a merger<\/a>
\n\"goprocpa.com\"exclusively for pro members. <\/span><\/strong>log in here<\/a> or 2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

when buyers begin to think about how much they will pay for a smaller firm, they often have this one-times-fees notion in the back of their minds. then, when sellers are bold enough to ask for a price in excess of one times fees, buyers often balk.
\n
\nthe purpose of this post is to demonstrate that buying a small firm for one times fees is a steal (for the buyer). in fact, it\u2019s still an outstanding investment at a premium price in excess of 1.0. let me illustrate my point.<\/p>\n

assume the following:<\/p>\n

    \n
  1. an $800,000 practice is sold to a buyer.<\/li>\n
  2. the purchase price is one times fees, or $800,000.<\/li>\n
  3. down payment is 10 percent, or $80,000.<\/li>\n
  4. payment term is five years.<\/li>\n
  5. revenues increase 5 percent a year after the sale.<\/li>\n
  6. the buyer will earn profits from the new revenue source of 30 percent of fees before making buyout payments to the seller.<\/li>\n<\/ol>\n

    here is what the cash flow looks like to the buyer (numbers in $000s):<\/p>\n

     <\/p>\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\npayment <\/strong>to <\/strong>seller<\/strong><\/td>\nannual <\/strong>fees<\/strong><\/td>\nannual <\/strong>profit<\/strong><\/td>\nstart-up <\/strong>exp<\/strong><\/td>\nnet <\/strong>cash <\/strong>flow<\/strong><\/td>\npresent <\/strong>value @ <\/strong>49.5%<\/strong><\/td>\nnet <\/strong>present value<\/strong><\/td>\n<\/tr>\n
    down
    \npmt<\/td>\n    		(80)<\/td>\n<\/td>\n<\/td>\n<\/td>\n(80)<\/td>\n1.0000<\/td>\n(80)<\/td>\n<\/tr>\n
    year 1<\/td>\n(144)<\/td>\n800<\/td>\n240<\/td>\n(50)<\/td>\n46<\/td>\n0.5050<\/td>\n23<\/td>\n<\/tr>\n
    year 2<\/td>\n(144)<\/td>\n840<\/td>\n252<\/td>\n<\/td>\n108<\/td>\n0.2550<\/td>\n28<\/td>\n<\/tr>\n
    year 3<\/td>\n(144)<\/td>\n882<\/td>\n265<\/td>\n<\/td>\n121<\/td>\n0.1288<\/td>\n16<\/td>\n<\/tr>\n
    year 4<\/td>\n(144)<\/td>\n926<\/td>\n278<\/td>\n<\/td>\n134<\/td>\n0.0650<\/td>\n9<\/td>\n<\/tr>\n
    year 5<\/td>\n(144)<\/td>\n972<\/td>\n292<\/td>\n<\/td>\n148<\/td>\n0.0328<\/td>\n5<\/td>\n<\/tr>\n
    total<\/strong><\/td>\n(800)<\/td>\n\u00a0 4,421<\/td>\n\u00a01,326<\/td>\n(50)<\/td>\n476<\/td>\n<\/td>\n(0)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

    the return on investment (roi) is a wonderful 49.5 percent, which most people would consider a steal.<\/p>\n

    caveat: the above assumes that the buyer acquires a seller and the compensation to the seller is minimal because the latter wants to be gone soon after transitioning the clients. if the seller wishes to continue working, either full-time or part-time, then the roi will be lower, though still solid.<\/p>\n

    now let\u2019s look at the roi if the firm sells for 1.3 x fees instead of 1x:<\/p>\n

     <\/p>\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\npayment<\/strong><\/p>\n

    to<\/strong><\/p>\n

    seller<\/strong><\/td>\n

    		annual<\/strong><\/p>\n

    fees<\/strong><\/td>\n

    		annual<\/strong><\/p>\n

    profit<\/strong><\/td>\n

    		start-up<\/strong><\/p>\n

    exp<\/strong><\/td>\n

    		net<\/strong><\/p>\n

    cash<\/strong><\/p>\n

    flow<\/strong><\/td>\n

    		present<\/strong><\/p>\n

    value @<\/strong><\/p>\n

    29.0%<\/strong><\/td>\n

    		net<\/strong><\/p>\n

    present value<\/strong><\/td>\n<\/tr>\n

    down
    \npmt<\/td>\n    		(104)<\/td>\n<\/td>\n<\/td>\n<\/td>\n(104)<\/td>\n1.0000<\/td>\n(104)<\/td>\n<\/tr>\n
    year 1<\/td>\n(188)<\/td>\n800<\/td>\n240<\/td>\n(50)<\/td>\n2<\/td>\n0.7100<\/td>\n1<\/td>\n<\/tr>\n
    year 2<\/td>\n(187)<\/td>\n840<\/td>\n252<\/td>\n<\/td>\n65<\/td>\n0.5041<\/td>\n33<\/td>\n<\/tr>\n
    year 3<\/td>\n(187)<\/td>\n882<\/td>\n265<\/td>\n<\/td>\n78<\/td>\n0.3579<\/td>\n28<\/td>\n<\/tr>\n
    year 4<\/td>\n(187)<\/td>\n926<\/td>\n278<\/td>\n<\/td>\n91<\/td>\n0.2541<\/td>\n23<\/td>\n<\/tr>\n
    year 5<\/td>\n(187)<\/td>\n972<\/td>\n292<\/td>\n<\/td>\n105<\/td>\n0.1804<\/td>\n19<\/td>\n<\/tr>\n
    total<\/strong><\/td>\n(1,040)<\/td>\n\u00a04,421<\/td>\n\u00a01,326<\/td>\n(50)<\/td>\n236<\/td>\n<\/td>\n(0)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

    despite paying a 30 percent higher price, the buyer still nets an outstanding 29 percent on the deal. a great investment any day of the week!<\/p>\n

    conclusion<\/strong><\/p>\n

    this post illustrates that paying well over one times fees should not make buyers feel they are overpaying for the firm. a buyer can earn a very handsome return despite paying a premium price.<\/p>\n

    there is a critical caveat: the buyer must be able to earn respectable profits from the revenues acquired. if this is not the case, then it\u2019s probably not a good idea to pay a premium price. in fact, i would seriously question acquiring any<\/strong> firm at any<\/strong> price if the buyer has valid concerns about not earning an acceptable profit from the seller.<\/p>\n","protected":false},"excerpt":{"rendered":"

    check the math.<\/strong>
    \nby marc rosenberg<\/i>
    \ncpa firm mergers: your complete guide<\/i><\/a><\/p>\n","protected":false},"author":1339,"featured_media":52068,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1363,2371,3120,3002,11,2266],"tags":[],"class_list":["post-96217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured","category-mergers-acquisitions","category-pro-member-exclusive","category-special","category-research","category-partner"],"acf":[],"yoast_head":"\none times fees isn\u2019t the only way - 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