Asset Based Valuation Calculator

Calculations are deterministic arithmetic based on user inputs and selected adjustments. Each method builds from the same base fields (assets and liabilities) and applies different adjustments or discounts to reflect distinct valuation perspectives.

The tool follows best-practice controls for numerical transparency and auditability, and recommends documenting sources for each adjustment. For model governance and validation, follow relevant standards such as NIST risk-management guidance for model validation processes, ISO management-system principles for record-keeping, IEEE guidance on numerical software reliability, and OSHA guidance for workplace data integrity where applicable.

Accuracy depends on input quality. Enter post-close, reclassified, and audited balance sheet figures where available. Include the tax effect of non-recurring adjustments. This calculator does not replace professional judgments required by accounting standards (e.g., fair value measurement frameworks).

Example 1: A small business with $500k current assets, $1.5M non-current assets, $800k liabilities, and $200k of fair-value write-ups yields a positive ANAV after adjustments; the liquidation value will be lower if a 30% discount is applied.

Example 2: For distressed companies, users should increase contingent liabilities and liquidation discount to reflect shorter sale windows and additional disposal costs; include tax adjustments for asset sale taxes.