609-664-7955 gcaruso@artofbv.com

The Value Examiner® is an independent, professional development journal dedicated to the exploration of value and its ramifications for consultants published by NACVA (National Association of Certified Valuators and Analysts)

I am pleased to announce that I have been chosen to write a column on Small and Micro Business Valuation issues for “The Value Examiner” starting with this most recent edition.

In “Size Matters -Valuation of Small and Micro Businesses”, I will focus on matters of particular importance to businesses under $10M in revenues.

In the November/December issue, I present a case study of a recent valuation of a general contractor with a 6/30/2020 valuation date, near the peak of uncertainty from Covid-19.  

Please feel free to read the article at this link and let me know your thoughts.


The book, “The Art of Business Valuation, Accurately Valuing a Small Business” has 400 pages covering many professional judgement, calculation, standards, and other important valuation issues along with access to sample reports, calculators, and checklists downloadable from the web.   This will be the one book you will reach for if you value or rely on valuations of micro or small businesses with revenues under $10 million.  The book published by Wiley is available at your preferred bookseller. More information can be found at  www.theartofbusinessvaluation.com

Finally Greg Caruso, JD, CPA, CVA, the author is always available to prepare (or review) business valuations for all purposes and situations.  gcaruso@harvestbusiness.com

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