The Canteen is a local franchised restaurant and pub serving quality lunches at reasonable prices at ten area locations in the tri-city area. The franchise is well-known throughout the region and has a strong customer base, ranging from professionals on the go to retirees and local college students. The Canteen’s five area locations are organized … Continue reading The Canteen Case Study
Valuation Insights & Articles
Welcome to Valuation Insights & Articles, where Highland Global shares thought leadership, expert guidance, and commentary on the ever-evolving world of business valuation. Here, you’ll find practical insights tailored for SBA lenders, business owners, attorneys, and financial professionals. Topics include SBA 7(a) valuation standards, goodwill analysis, tax-related valuation, M&A strategy, litigation support, and valuation methodology best practices. Stay informed with clear, actionable content rooted in real-world experience and regulatory knowledge.
Patriot Industries Case Study
Patriot Industries, an established textile manufacturer of embroidered golf shirts and hats, acquired Swamp Fox Industries in 1970. Swamp Fox Industries was a manufacturer of textile manufacturing equipment but also owned a manufacturer of drill bits and derricks for oil field service companies. Swamp Fox Industries continued to grow under the ownership of Patriot Industries … Continue reading Patriot Industries Case Study
Morpheus Aerospace Case Study
Closely held and family controlled businesses that excel at the seven factors that characterize successful wealth creating family enterprises, as discussed in Highland Global’s The Seven Deadly Sins of Business Valuation: Closely Held and Family Controlled Businesses, typically are able to lower the firm’s cost of capital as compared to those firms that have yet … Continue reading Morpheus Aerospace Case Study
Valuation Brief: International Financial Reporting Standards January 2006
Harmonization of the U.S.’s generally accepted accounting principles (GAAP) and international accounting regimes, particularly those in Europe, has long been a challenge. However, some progress has been made, albeit in very small steps that have taken years and arduous consultations that have been fraught with frustration. The latest move by the International Accounting Standards Board … Continue reading Valuation Brief: International Financial Reporting Standards January 2006
Valuation Brief: Estate Tax Uncertainty
Uncertainty over the ultimate fate of the federal estate tax has lingered since passage of President Bush’s tax cuts in 2001. Under the current legislation, the estate tax is progressively reduced to zero by 2010 at which time the estate tax disappears—only to return the following year at the original 55% rate unless the Congress … Continue reading Valuation Brief: Estate Tax Uncertainty
Discount statistics Of Closed-End Funds Update For The 4th Quarter 2005
This valuation brief will update the Highland Global study, “Family Limited Partnerships: Discount Statistics of Closed-end Funds,” originally published in November 2005 for data relating to the third quarter. Please see the original article for more details regarding discount statistics of closed-end funds. Barron’s Closed-End Fund Data Each quarter, Barron’s Online (www.barrons.com) reports statistics on … Continue reading Discount statistics Of Closed-End Funds Update For The 4th Quarter 2005
State of the Economy 4th Quarter 2005
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Discount Statistics Of Closed-End Funds Update For The 3rd Quarter 2005
This valuation brief will update the Highland Global study, “Family Limited Partnerships: Discount Statistics of Closed-end Funds,” (originally published in November 2005) for data relating to the first quarter. Please see the original article for more details regarding discount statistics of closed-end funds. Barron’s Closed-End Fund Data Each quarter, Barron’s Online (www.barrons.com) reports statistics on … Continue reading Discount Statistics Of Closed-End Funds Update For The 3rd Quarter 2005
State Of The Economy 3rd Quarter 2005
Introduction Despite the devastating effects of Hurricanes Katrina and Rita in the Gulf states and initial signs of slowing during the first half of 2005, economic activity remained surprisingly firm in the third quarter with real gross domestic product (GDP) increasing by 3.8% during the quarter. This favourable growth follows a 3.3% increase in … Continue reading State Of The Economy 3rd Quarter 2005
State Of The Economy 2nd Quarter 2005
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