Business valuation is a process and a set of procedures used to estimate the economic value of an owner's interest in a business. A business valuation can serve as a reality check on how the business is progressing and how much the owner can ask from investors or investors interested in knowing how much the business worth before acquiring it.

The valuation process requires a multidimensional examination of the business and its environment. Relevant financial, tax, economic, and industry data are analyzed and interpreted to arrive at the worth of a business.