There are two going concern valuation types:
Real property and business value.
Lessee's interest value.
Valuations are dependent upon who owns the freehold and who runs the business but, generally speaking, banks will take into consideration:
Net gaming takings.
Gaming machine commissions.
Total revenue.
Gross margin.
Wages for revenue figures.
They’ll also consider the asset quality position, financial performance of each of the above aspects and how they impact overall, as well as the industry and business environment and competition in the area.