Hyperion's Calculation of Value Reports
Calculation of Value, by contrast, is a limited-scope valuation that uses specific methods agreed upon between Hyperion and the client. It provides a streamlined, cost-efficient estimate of value while intentionally reducing procedures, data requirements, and modeling complexity. Calculations of Value are ideal for strategic planning, early-stage M&A discussions, buy–sell negotiations, business planning, and other internal purposes where a reliable directional estimate is needed without the cost or depth of a full valuation. Hyperion's Calculation of Value engagements deliver clarity, speed, and actionable insights—providing business owners and executives with a meaningful benchmark to support faster, more informed decisions.
Hyperion's Conclusion of Value Reports
Hyperion's Conclusion of Value Reports offer a full-scope business valuation developed under AICPA professional valuation standards and supported by comprehensive financial, industry, and economic analysis. This type of valuation is commonly used for high-stakes purposes such as:
- SBA lending
- IRS gift and estate filings
- ESOP transactions
- Shareholder transactions and disputes
- Financial reporting
- Situations where a third party—auditors, tax authorities, lenders, attorneys, or courts—must rely on the result.
Hyperion's Conclusion of Value reports are designed to withstand scrutiny, provide audit-ready documentation, and deliver the rigorous support that decision-makers and regulators expect.
Hyperion Methodology
All of Hyperion's Professional Valuation Reports are designed for decision-makers who need accuracy, speed, and cost efficiency without sacrificing rigorous adherence to professional standards or regulatory guidance. Each appraisal is independently developed by Chartered Financial Analysts (CFAs) and Certified Public Accountants (CPAs) specializing in complex valuation methodologies and is performed in accordance with IRS, AICPA and FASB ASC guidance and requirements:
- AICPA SSVS No. 1 – Statement on Standards for Valuation Services
- U.S. GAAP (ASC)
- IRS Revenue Ruling 59-60 – Valuation for tax purposes
All reports are reviewed for internal consistency, defensibility, and clarity of conclusion, ensuring they can be relied upon by regulators, financial institutions, and legal counsel.
Our process streamlines what has traditionally taken months into a structured, digital-first workflow, with direct integrations into leading account platforms, and the ability to ingest IRS tax forms and financial documents to eliminate manual data entry.
Hyperion's proprietary dataset of private-company financials and industry benchmarks ensures every valuation reflects current market realities and peer-level performance—not outdated comps or public proxies.
Professional Business Valuation Services
Prepared by CFAs and CPAs in accordance with AICPA standards
Calculation of Value
Professional Valuation meeting AICPA and IRS Standards
Best For
- •Transactions where a full Conclusion of Value isn't required
- •Preparing for financings and exit events
- •Comprehensive planning with trusted financial and legal advisors
- •Deeper insights for internal decision-making
- •Cost-effective professional valuation and analysis
What's Included
- ✓Detailed Valuation Report by AICPA certified professionals, in accordance with IRS Revenue Ruling 59-60 and AICPA standards
- ✓The Asset, Income & Market Approach valuation methodologies for a thorough assessment of value
- ✓Re-casted Income Statements to include basic adjustments for calculating the company's operating income streams
- ✓Cost of Capital calculation to measure the inherent risk and required return
- ✓Standard financial analysis and ratios to better understand value and cash flow optimization
Conclusion of Value
Highest level of valuation assurance under AICPA Professional Standards
Best For
- •SBA 7(a) and 504 loans
- •IRS matters (gift/estate)
- •Situations involving regulatory compliance, auditors, accountants, bankers, partnership transactions and purchase/sale agreements
- •ESOP valuations
- •Litigation support
What's Included
Everything in Calculation of Value, plus:
- ✓Full valuation scope
- ✓All relevant valuation approaches
- ✓Detailed Financial Statement Forecasts
- ✓Debt service, loan capacity and coverage analysis
- ✓Detailed Cash Flow Calculations
- ✓Comprehensive comparable company analysis
- ✓Detailed industry analysis
- ✓Comprehensive adjustments and assumptions
- ✓Detailed risk analysis
Custom
Custom valuation services addressing complex situations and a range of Financial Accounting Standards Board (FASB) ASC topics
Best For
- •Complex business structures or multi-entity consolidated reporting
- •Full spectrum of ASC Topics, including 320, 321, 350, 360, 470, 740, 805, 820, 835, 946
- •Fairness opinions
- •Disputes & Litigation
What's Included
Everything in Conclusion of Value, plus:
- ✓Unique and technical valuation needs and deliverables
- ✓Additional audit support as required for each specific use case
- ✓Calibration for recurring delivery (quarterly, annual, etc)
Disclaimer: All services above are offered in accordance with AICPA Professional Standards. The "Valuation Assessment" is a consulting engagement only. It is not a Calculation or Conclusion of Value under AICPA Professional Standards. Only the Calculation of Value and Conclusion of Value are official valuation engagements under AICPA Standards. Each service level is appropriate for different purposes and provides varying degrees of analysis breadth, depth and professional assurance.
Built on Data No One Else Has.
Designed for Decisions No One Else Can Make.
Hyperion puts institutional-grade certified valuation tools in the hands of everyday decision makers—without sacrificing speed, transparency, or trust.
