Government-guaranteed lending programs—especially those backed by the Small Business Administration (SBA)—play a crucial role in helping small businesses in the U.S. access commercial financing through local banks and credit unions. For many entrepreneurs, an SBA 7(a) loan is the key to obtaining capital for working capital, equipment purchases, commercial real estate, or even the acquisition of an existing business.
Often, the SBA loan guarantee is the deciding factor in whether a business owner can secure financing—or whether a seller can complete the sale of their business. Yet, many small business owners and prospective buyers remain unfamiliar with SBA lending requirements, particularly how business valuation influences loan approval.
What Role Does Business Valuation Play in SBA Lending?
In most SBA 7(a) loan scenarios, borrowers can finance more than just the value of a company’s tangible assets. This includes financing based on intangible assets such as goodwill—but how is that goodwill determined?
To comply with SBA Standard Operating Procedure (SOP) 50 10 8, the lender must obtain an independent business valuation from a qualified business appraiser. This appraisal estimates the fair market value of the business—including its goodwill—providing the foundation for underwriting the loan.
Understanding this valuation process is essential for:
- Small business owners seeking SBA loans
- Buyers purchasing an existing business
- Sellers navigating a business exit
- Lenders and advisors ensuring SOP compliance
Check out our library of SBA 7(a) business valuation articles and videos for insights into some of the most frequently misunderstood and most complex aspects of 7(a) business valuations.
- Why Fair Market Value Often Falls Short of the Purchase Price in SBA 7(a) Deals: 10 Reasons Every Lender Should Know
- How to Prepare for an SBA Loan Appraisal
- Top 10 Misunderstandings SBA 7(a) Lenders Have About Business Valuations
- When Bigger Multiples Mislead: A Guide for SBA Lenders
- Business Valuation as a Range, Not a Point – Reconciling Reality with SBA Compliance
- The State of Small Business in America: A Strategic Guide for SBA Lenders, Owners, Brokers, and Appraisers
- Asset Sale vs. Stock Sale: Legal, Tax, and Valuation Considerations in Small Business Acquisitions
- Understanding Capital Structure’s Impact on Business Valuation: A Guide for Bankers
- EBITDA vs. Free Cash Flow: Why the Distinction Matters in SBA 7(a) Business Valuations
- Understanding Global Cash Flow in SBA 7(a) Loan Underwriting vs. Free Cash Flow in Business Valuations
- Goodwill in Business Valuation: Understanding Its Role in SBA 7(a) Business Acquisition Loans
- The Critical Role of Accurate Financial Information in Business Valuation
- Understanding the Difference Between Weighted Average Cost of Capital and Cost of Equity Capital in Business Valuation
- Valuing Intangible Assets in Private Company Transactions under SBA SOP 50 10 8
- Maintenance Capital Expenditures in Business Valuations for SBA 7(a) Lending
- Treatment of Rent in Business Valuations for SBA 7(a) Loans
- Normalization Adjustments in Business Valuations for SBA 7(a) Loans: Emphasis on Owner Compensation and Free Cash Flow
- The Impact of Key Person Loss on Business Valuation in the SBA Loan Context
- Tax Affecting Income in the Valuation of Pass-Through Entities: A Justified Approach under the Income Method
- The Treatment of Unreported Cash in Business Valuations: Why It Cannot Be Included in Free Cash Flow
- Distributions and the S Corporation: Understanding Their Role in Financial Statements
- Discount for Lack of Marketability in the Valuation of Controlling Interests in Privately Held Companies
- The Risks of Relying on Annualized Financials and Projections in SBA 7(a) Business Valuations
- Understanding Business Valuations for SBA 7(a) Lending
- Estimating the Cost of Equity Capital for Private Company Valuation
- Price vs. Value: Why They Are Not the Same in Business Valuation
- Leasehold Improvements in Business Valuation: Sunk Costs or Transferable Value?
- Liquor License Quotas and SBA 7(a) Lending — Navigating the Disconnect Between Market Value and Going Concern Appraisals
- Special Purpose Properties in SBA Lending
- Understanding the Long-Term Growth Rate in Business Valuation – Limits, Logic, and Economic Reality
- Going Concern vs. Liquidation Premise of Value in SBA 7(a) Business Valuations
- The Impact of Restaurant Relocation on Business Valuation
- Understanding Risk and Return in Closely Held Businesses: A Guide for SBA Lenders
- Understanding Machinery & Equipment Appraisals: A Companion Discipline to Business Valuation
- Business Valuations Under FIRREA, USPAP, and SBA SOP 50 10 8
- Business Valuation Under USPAP: A Guide for Credible and Defensible Appraisals
- Why the Harmonic Mean is Best for Analyzing Financial Ratios
- An Analysis of BIZCOMPS, ValuSource Market Comps, and DealStats in Business Valuation
- Interpreting R-Squared in Business Valuation: A Cautious Approach to the Market Method
- Valuation Strategies for M&A Success

