Improving restatements in the multiples valuation method

The multiples method incorporates value adjustments.

We can retain the desired calculation base line (e.g. EBITDA) and add new lines. The amounts of the added lines must be entered manually.

The suggestion would be to be able to select accounts to be restated directly, apply calculation methods and integrate comments. For example, you could

• reprocess account at 100%

• Restate account at x% with a minimum of y €.

• reprocess account by a maximum of x €.

This would make it possible to keep restatements up to date if account amounts change, particularly in the current year.

The comment section would allow you to note the logic so that you can remember it when making future modifications, or even export it in the report to justify restatements.