[Milu]

There are lots of ifs, buts, maybes and countless variables with every case being different not to mention it depends if you're the buyer or the seller. Value/price ultimately is the realisable value - what someone is prepared to pay for what you are selling, whether as a package or in pieces.

As a generalisation my quick and dirty START POINT to answering your question would be assets, cash and monies due less debts plus one years turnover. Then start fudging with future prospects, value of contracts and profit levels. I would usually ignore intangibles such as goodwill and company/workforce experience and knowhow for this purpose.