Business valuations in Ireland are typically calculated using one or more of the following methods: earnings multiples (applying a sector-specific multiple to EBITDA or net profit), net asset value (the value of assets minus liabilities), or discounted cash flow (projecting future cash flows and discounting them to present value). The most appropriate method depends on the nature and size of the business. A professional valuation considers not just the numbers but also qualitative factors such as customer relationships, management depth, market position, and growth prospects. Valuations are used for sales, shareholder disputes, tax planning, and finance raising.