Calculating the value of a business as a going concern typically involves several methodologies:
Earnings-based approach: Projecting future earnings and discounting them to present value.
Asset-based approach: Evaluating the current value of all business assets.
Market-based approach: Comparing with similar businesses in the market.
A combination of these approaches, along with an analysis of liabilities, contracts, and potential future risks, will give an accurate business valuation.