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As a general rule, if selling I would ask for 12 months revenue and settle for 6. But I've never been inclined to sell a business that was earning money unless I felt the handwriting was on the wall somehow.
If buying I would offer 3-4 months revenue and go up to 8 if the seller is not easy to deal with. Any more than that and its easier and less risky to build my own.
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- As soon as I think up a good sig it's going here.
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