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Meridian Auto Group LLC

A fictional business, valued end to end. This is produced by the same component that renders every report on the platform — not a mock-up.

Prepared By

Sample Advisor

Prepared For

Meridian Auto Group LLC

Sterling & Bay Advisors

Business

VALUATION

COMPREHENSIVE REPORT

Private & Confidential

This document contains proprietary information regarding Meridian Auto Group LLC. Access is restricted to authorized parties for the purpose of strategic assessment.

Market Sector

Automotive Services & Fleet Management

Valuation Date

March 1, 2026

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2 | Opinion of Value

Opinion of Value

We have performed a valuation engagement for Meridian Auto Group LLC and present our conclusion of value below.

This valuation was prepared for the purpose of sale preparation. Our conclusion is expressed on a fair market value basis, under a going concern premise, as of March 1, 2026.

Conclusion of value

$4,047,058

within a range of $3,250,191 to $4,843,925

Our analysis considered the asset, income and market approaches to value. The approaches applied, and the reasons the others were set aside, are set out in the methodology section of this report. This report is intended for the use of the owners of Meridian Auto Group LLC and their professional advisors.

This conclusion is subject to the assumptions and limiting conditions set out in this report, and is valid only as of the date stated above.

Sample Advisor

Sterling & Bay Advisors

Basis of Valuation

Purpose

Sale preparation

To support pricing and negotiation in connection with an active or imminent sale of the business.

Standard of value

Fair market value

The price at which the business would change hands between a hypothetical willing buyer and a willing seller, neither being under compulsion to act and both having reasonable knowledge of the relevant facts. It reflects no particular buyer and includes no buyer-specific synergies.

Premise of value

Going concern

The business is assumed to continue operating, with its assets, workforce and customer relationships in place and generating earnings.

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3 | Executive Summary

Executive Summary

Valuation Result: $4,047,058

This report provides a valuation of Meridian Auto Group LLC as of March 1, 2026. The analysis concluded a Fair Market Value of $4,047,058, against trailing revenue of $4,994,320 at a 20.3% EBITDA margin.

Revenue compounded at 10.1% annually across 2023–2025, a steady trajectory consistent with a stable operating base.

AIQ Score

76
Earnings margin25/25
Growth trend19/25
Customer concentration8/20
Revenue scale15/15
Quality of financials9/15

This business presents reasonably well, with specific factors below worth addressing before a sale. All five factors were assessed.

Valuation Summary

Selected MultipleWeighted SDE and EBITDA
Asset Floor$1,840,000
Fair Market Value$4,047,058

Key Value Drivers

01
Margin Strength

An EBITDA margin of 20.3% sits above the level most acquirers treat as the threshold for a scalable operation.

02
Demonstrated Growth

10.1% compound annual revenue growth across 2023–2025, evidenced by the financials supplied.

03
Owner Earnings

Discretionary earnings of $1,274,358 represent 25.5% of revenue, the figure a main-street buyer underwrites against.

04
Asset Backing

$1,840,000 in recorded assets provides a floor beneath the earnings-based conclusion.

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4 | Historical Financials

Historical Performance

Categorized Financial Breakout (2023–2025)

Revenue compounded at 10.1% annually across 2023–2025, a steady trajectory consistent with a stable operating base.

Categorized Financial Breakout202320242025

Financial Narrative

Revenue converts to EBITDA at 20.3%, from a gross margin of 43.0%.

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5 | Business Deep Dive

Meridian Auto Group LLC

Automotive Services & Fleet Management

Meridian Auto Group operates three fleet-service centres across the Tampa metro, serving municipal and commercial fleet contracts alongside retail repair work. Roughly 60% of revenue is contracted fleet maintenance on multi-year agreements, with the balance from walk-in retail service. The business employs 34 people including 22 certified technicians, and is managed day to day by a general manager who is not the owner.

Revenue compounded at 10.1% annually across 2023–2025, a steady trajectory consistent with a stable operating base.

Historical Revenue Trend (2023–2025)

Growth Insight

Revenue across 2023–2025, as reported in the financials supplied.

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6 | Financial Performance

Profitability & Assets

Revenue converts to EBITDA at 20.3%, from a gross margin of 43.0%. The build-up below traces revenue through direct and operating costs to the earnings the valuation is based on.

Profitability Progression (2023 vs 2025)

Scale Transformation

Revenue compounded at 10.1% annually across 2023–2025, a steady trajectory consistent with a stable operating base.

EBITDA Build-Up (Waterfall)

Flow Transparency

This cascade shows 20.3% of revenue retained as EBITDA after direct and operating costs.

Balance Sheet Composition

Balance Sheet Evolution (2023–2025)

Category20232025
Total assets0k1,840k
Total liabilities0k610k
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7 | Methodology & Data Transparency

Methodology Overview

At Sterling & Bay Advisors, we believe that a valuation is only as good as the data and methodology behind it. Unlike generic calculators, the APEX Protocol mandates a deep-dive into verified financial documents, market benchmarks, and strategic analysis. For the Meridian Auto Group LLC engagement, we utilized a multi-pillar approach to ensure a defensible and realistic market value.

Market Data Applied

Auto Repair and Service Shops — 247 reported sales

Average multiple across 247 reported closed sales in this sector (2025). An average, not a median — the source publishes it that way.

Approaches Considered

Asset approach - liquidation value

Not applied

Rejected: the business is not distressed. EBITDA of $1,014,358 is above the distress threshold, so a going-concern basis applies.

Asset approach - adjusted net assets

Not applied

Rejected: recorded assets of $1,840,000 are 0.4x revenue, below the 3x threshold. Value is driven by the earnings stream.

Single-basis earnings multiple (SDE or EBITDA alone)

Not applied

Rejected: revenue of $4,994,320 sits between $2,000,000 and $5,000,000, where main-street and lower-middle-market buyers compete and neither basis alone reflects the buyer pool.

Market approach - weighted SDE and EBITDA

Applied

Applied: both earnings bases are computed and weighted, reflecting that this business will be marketed to both buyer types.

Normalization Schedule

AdjustmentBasisAmount
Reported EBITDA$1,014,358
Owner salary above marketOwner compensation2025Owner draws $260,000 against a market rate of $165,000 for a non-working owner in this role.$95,000
Personal vehicle and travelPersonal expenses2025Two personal vehicles and associated travel run through the business, verified against the general ledger.$34,500
Hurricane repair costsOne-time items2025Storm damage to the Brandon location in Q3 2025, non-recurring and supported by the insurance claim.$78,000
Below-market rent from owner entityRelated-party rent2025Premises are leased from an owner-affiliated entity at $42,000 below market. A buyer would pay market rent, so this reduces normalized earnings.($42,000)
Total adjustments$165,500
Normalized EBITDA$1,179,858

Risk & Value Adjustments

FactorBasisEffect
Indicated value before company-specific adjustment$4,193,843
Customer concentrationTop-customer concentration of 26% is above the 20% threshold at which buyers begin pricing in the risk of losing that account.-1.5%
Quality of financialsFinancials are accountant-compiled. A buyer discounts earnings they cannot independently verify, and this is the cheapest risk factor on this list for the seller to improve.-2.0%
Not assessed: Key-person dependency, Intellectual property. No adjustment has been made for these, which is not the same as finding no risk.
Concluded value$4,047,058

Data Reliability Audit (APEX Protocol)

"Transparency is the foundation of institutional trust. Below is the audit trail for every primary document used to derive the Meridian Auto Group LLC valuation."
Document TypeSource TypeReliability TierVerification Status
No source documents have been recorded against this valuation. Figures are as supplied by management and have not been independently verified.

Legal Disclaimers & Compliance Notice

Reliability Tier Legend

Tier 1:Audited Financials / Tax Records.
Tier 2:3rd-Party Data (Stripe/Bank/Appraisal).
Tier 3:Proprietary System Logs.
Tier 4:Management Representations / GL Exports.
Tier 5:Unverified Anecdotal Records.
Tiers describe the evidence the preparer relied on. This is not an audit.

The Verification Standard

No source documents were supplied for this valuation. The figures are as provided by management and have not been independently verified; a reader should weight the conclusion accordingly.

Market Data Integrity

Multiples are selected from industry benchmark data before any asking price is considered, so the figure reflects observed market transactions rather than a number chosen to make a deal work. Where benchmark data was unavailable for this industry, a documented default is used and the report says so.
Sterling & Bay Advisors Proprietary Methodology | Confidential Protocol v2.4.1
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8 | Market & Risk Assessment

Methodology & Risk

This valuation employs a market-based approach. The multiple applied is drawn from current market transaction data — brokers reporting deals they closed — at the band matching this business's earnings, then adjusted for the company-specific risks itemised below. The source, the band and the approaches considered and set aside are stated in the methodology section. Risk factors below are weighted into the conservative case. Concentration and owner-dependence are the two that most often move a main-street multiple.

Strategic Risk Heatmap

Critical
Moderate
Nominal

Analyst Note on Risk

Risk factors below are weighted into the conservative case. Concentration and owner-dependence are the two that most often move a main-street multiple.

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9 | Valuation Conclusion

Valuation Conclusion

Reconciliation of Value Indications

Weighted SDE and EBITDAPrimary$4,193,843
SDE Multiple$3,823,074
Adjusted EBITDA Multiple$4,564,611
Concluded: $4,047,058

The two earnings bases differ by 19%. The conclusion weights them evenly, reflecting a business that will be marketed to both main-street and lower-middle-market buyers.

Conservative
$3,250,191
Fair Market Value
$4,047,058
Aggressive
$4,843,925
Assumptions: This conclusion rests on the financial information supplied for 2023–2025 and on the assumptions and limiting conditions set out in this report. It is stated as of March 1, 2026 and does not account for events after that date.
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10 | Certification & Legal Disclosures

Certification

The preparer of this report certifies that, to the best of their knowledge and belief:

  • 01The statements of fact in this report are true and correct to the best of the preparer’s knowledge and belief.
  • 02The analyses, opinions and conclusions are limited only by the assumptions and limiting conditions stated in this report, and are the preparer’s personal, impartial and unbiased professional analyses, opinions and conclusions.
  • 03The preparer has no present or prospective interest in the business that is the subject of this report, and no personal interest with respect to the parties involved.
  • 04The preparer has no bias with respect to the business that is the subject of this report or to the parties involved.
  • 05Compensation for completing this assignment is not contingent on the development or reporting of a predetermined value, a direction in value that favours the cause of any party, the amount of the value opinion, or the occurrence of a subsequent event directly related to the intended use of this report.
  • 06The economic and industry data included in this report were obtained from sources believed to be reliable. The preparer has not independently verified that data and expresses no opinion as to its accuracy.

Sample Advisor

Sterling & Bay Advisors

Effective date

March 1, 2026

Legal Disclosures

Scope of Services & Statutory Exclusions

This valuation is provided by Sterling & Bay Advisors, using valuation technology licensed from AltosIQ for INFORMATIONAL and STRATEGIC PLANNING purposes only. It is NOT intended for, and MUST NOT be used for:
• Tax or estate planning filings (IRS Form 706, 709, or similar)
• Litigation, legal proceedings, or expert testimony
• Regulatory compliance or financial reporting (ASC 820, etc.)
• Loan applications or lender requirements (Official SB4 Valuations)
• Securities filings or regulatory submissions

Securities Law Notice

Sterling & Bay Advisors is NOT a registered broker-dealer or investment advisor. This report does not constitute an offer to sell or a solicitation to buy securities. Any capital raise strategy discussed is for strategic advisory purposes only. You MUST consult a qualified securities attorney before offering or selling any securities.

Professional Referral Mandate

This analysis is NOT a certified appraisal. Users are strictly advised to engage a licensed business appraiser with appropriate credentials (ASA, CVA, ABV, or equivalent) for official transactions or regulatory requirements. Sterling & Bay Advisors assumes no liability for decisions made without certified professional counsel.

Projections & Forward-Looking Statements

Any projections, forecasts, or forward-looking statements in this report are based on assumptions that may not materialize. Past performance does not guarantee future results. All investments involve risk, including loss of principal. The valuation is based on data provided by management and third-party records; Sterling & Bay Advisors has not performed an independent audit of the source documentation.

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