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FELIX

Establishing a Share Price

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We are a privately held, $250-million cyclical manufacturing company. We work to value our company annually for purposes of charitable donations of our stock, for executive compensation (strike price of options), and for the suggested price for small-share buyback transactions.

Currently, we use a discounted, weighted three-year average multiple of trailing earnings to establish a share price. I would like to know what practices other private companies have adopted to establish a share price, and how they use this measure.

Rick Danning (Rick.Danning@metaltek.com )

Response:

This member asked about share-price determination for private companies. Having just returned from the AICPA's business valuation conference, I can confirm that the IRS is looking closely at valuations performed by non-accredited analysts. The liability is increased with ESOP valuations because the Department of Labor also gets involved. I encourage any CFO needing a valuation to use a CPA-ABV (Accredited in Business Valuation) or a member of the American Society of Appraisers. If an FEI member has questions, he or she is welcome to contact me.

Jim Edge (edgejim@aol.com )

 

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