There are a variety of ways to value a business, exclusive of assets. All are somewhat market based and a rationalization of the price paid. Among them are: a multiplier of the profit, and goodwill, which you could call the customer loyality factor.
The transitory nature of your business is likely to limit the profit multiplier so I"d simply concentrate on selling the customer base.
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Today's Featured Article - Gatherin of the Orange - by Rick Nikolich. In July of 1998 I was talking to fellow Allis Chalmers collector Mike Schilling about the annual "Gathering of The Orange" AC show coming up in August of 1999. He got this wild idea that we should get a convoy of AC tractors and drive them from Charlotte, Michigan 105 miles to LaGrange, Indiana.
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