THE SHORT ANSWER
Build value analysis from the shop’s actual earnings, including repair labor, parts, rework, returns and overhead. Separate transaction contribution from annual business earnings and cash. Review owner replacement needs and model-specific stock condition, then define what the proposed price includes. No universal phone-shop multiple, age premium or certified valuation comes from a simple calculator.
Trace repair economics by model and service
Reconcile paid and earned repairs, accessories and refurbished sales with actual job and accounting records. Review screen and battery costs, supplier credits, outsourced work, repair labor and discounts. Include return and warranty history in the full-period analysis. A popular model’s selling price does not establish its margin.
Use the earnings basis guide for the full-business bridge. Identify which owner expenses were actually deducted, the work the owner performs and supported buyer replacement costs. A loan payment, draw or capital fit-out is not automatically an operating expense available to add back.
SEC adjusted-measure guidance concerns issuer reporting.
(SEC: non-GAAP financial measure interpretations)Use that presentation reference with accountant review, not as a prescribed metric or guarantee of a private-company adjustment.
Distinguish a selected repair contribution
| Invented ten-repair bridge | Amount |
|---|---|
| 10 specified earned repairs at $120 | $1,200 |
| 10 specified screens at $45 | −$450 |
| Specified repair labor | −$300 |
| Specified refund/rework allowance for this example | −$50 |
| Contribution after only these items | $400 |
Use actual completed repairs and recorded costs for analysis. Clarify the accounting of warranty and rework obligations with the accountant. Neither this selected group nor bench traffic can be multiplied into annual earnings without evidence about the full population, mix and capacity.
Define inventory and equipment treatment
Prepare model-level screens, batteries and other parts by title, compatibility, condition and return terms. Distinguish customer phones, owned resale units and consigned items. Review device locks, restrictions and supported resale condition through appropriate specialists.
SBA sale guidance addresses assets and liabilities in the agreement.
(SBA: closing or selling a business)Confirm which operating stock, equipment, receivables and obligations the price includes. Use the working-capital worksheet before proposing separate additions. Retail list prices and book costs do not guarantee realizable proceeds, and included inventory must not be added twice.
Evaluate continuation risks without automatic premiums
Examine warranty resolution, technician coverage, location rights, supplier access and actual program terms. Review current operating results rather than assuming every badge, long history or high traffic produces a greater multiple.
Apple’s program page describes specific Independent Repair Provider requirements and acceptance uncertainty.
(Apple: Independent Repair Provider program)It does not establish transferable approval or a valuation premium. Use the sale preparation register to investigate the shop’s actual position.
Compare supported earnings on consistent periods and asset scope with relevant evidence. No 2.0–3.5x range, average 3x, $2M threshold, ±15% adjustment or certified free-tool appraisal is established here. Treat scenario inputs as assumptions that need review.
Owner questions
Is repair contribution the same as annual EBITDA?
No. Reconcile all jobs, costs, overhead and supported earnings adjustments for the full period.
Does a provider badge guarantee a higher multiple?
No. Verify actual terms, continuation and earnings without an automatic premium.
Are old screens automatically worth their book cost?
Review compatibility, title, condition, return rights and actual agreed valuation treatment.
Sources and review scope
Source review completed . The sources below support the identified concepts or rules; they do not validate hypothetical amounts or a valuation of your business.
- SEC: non-GAAP financial measure interpretations
Staff interpretations last updated December 2022: recurring operating costs and distinguishing EBITDA from adjusted measures. SEC reporting context, not a universal private-sale rule or automatic acceptance of add-backs.
- SBA: closing or selling a business
Valuation approaches, sale agreements, assets and ownership transfer.
- Apple: Independent Repair Provider program
Current US program page: out-of-warranty iPhone/Mac scope, company and technician requirements, confidential tools and acceptance uncertainty. Distinct from Authorized Service Provider status; does not state that a sale transfers approval.
Confirm tax, legal, accounting and lending applications with the relevant professionals. Historical market observations describe the stated period and reported sample.
This is educational material. Industry figures and program rules can change; check the original sources and your advisors before applying them to a transaction. Calculator scenarios are not appraisals, lending decisions, or offers.
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