Can anyone give me a remedial overview of how to value a small business for purposes of buying/selling? (Or point me to a solid resource that does so?) Have been approached by serious potential buyer, but company is young and we hadn't yet thought about how to determine its value should we decide to sell. Information, tips, warnings, etc. would be much appreciated. After having read many posts on these boards, it seems like there are a number of business-minded and knowledgeable members here.