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ter financed, well-managed, and with higher expected growth and lower risk than privately held firms If your company is large enough to sell to a public firm or a very large private firm which probably means a bricks-and-mortar business with actual sales of at least $8 million or intellectual property with forecast sales of more then these multiples may be realistic in the M&A market If your company does not fit this description, then have realistic expectations of its value Most small businesses sell for PE ratios in the 2 to 4 range Generally, the PE ratio rises with the size of the business and its growth prospects There are some sharks out there who pander to and prey upon seller greed, and there are others who will attempt to cater to it, waste your time, and possibly endanger the value of your business The former can be dangerous because they re callous and clever, while the latter, though well-intentioned, can be dangerous due to their ignorance and clumsiness I would recommend that you be cautious with people who promise the sky If it sounds too good to be true, it probably is If you want to sell your business, you need to find a professional with competence and integrity With so many dollars at stake, the wrong choice can be ruinous The right business broker or investment banker can be critical to your success, and the wrong one can lead you down a garden path that may lead to the destruction of your business value Unfortunately, you cannot tell who they are by merely looking at them It is critical to get referrals from competent people you know and can trust In addition, you should interview past clients, who might give you a glimpse into how the broker you re considering operates and whether their experiences match the results you need Brokers face tremendous pressure from their clients to list the business at very high selling prices Sellers often have unrealistic expectations of the value of their baby, unsubstantiated by any appraisal, fueled by ignorance, wishful thinking, and sometimes greed Furthermore, sellers are confronted by a ready supply of poorly trained business brokers who compete with the good ones, will do anything to get the listing and worry later about how to sell it Interviews I ve done with business brokers indicate that 80 to 85 percent of business listings never sell, and many sellers will not listen to reason.

Let s add a new feature to Car so that we can play with some new property syntax. That s gonna be exciting! We ll give the car a name. We ll start out old school and use traditional accessor methods. First is Car.h, with the new goodies in bold:

#import <UIKit/UIKith> @class AKCGroup; @class BreedViewController; @class BreedDetailViewController; @interface BreedsListViewController : UITableViewController <NSFetchedResultsControllerDelegate> { AKCGroup *selectedGroup; BreedViewController *breedEditorVC; BreedDetailViewController *breedDetailVC; NSFetchedResultsController *fetchedResultsController; NSManagedObjectContext *managedObjectContext; }

17:

#import <Cocoa/Cocoa.h> @class Tire; @class Engine; @interface Car : NSObject { NSString *name; NSMutableArray *tires; Engine *engine; }

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After reading this book, you should have a more realistic viewpoint when it comes to business valuation That understanding can support your decision as to whether you wish to sell your business However, I do not recommend that a business owner rely on his or her own valuation for a sale at least not without consulting a professional Appraisers, who are feebased, have no reason to slant the valuation to cater to your ego

@property (nonatomic, retain) @property (nonatomic, retain) *breedEditorVC; @property (nonatomic, retain) *breedDetailVC; @property (nonatomic, retain) *fetchedResultsController; @property (nonatomic, retain) *managedObjectContext; @end

- (void)setName: (NSString *) newName; - (NSString *) name; - (void) setEngine: (Engine *) newEngine; - (Engine *) engine;

AKCGroup *selectedGroup; IBOutlet BreedViewController IBOutlet BreedDetailViewController NSFetchedResultsController NSManagedObjectContext

.

- (void) setTire: (Tire *) tire atIndex: (int) index; - (Tire *) tireAtIndex: (int) index; - (void) print; @end // Car

methods from RootViewController, since we ll be fetching the Breed objects for the table in the same way as we did the AKCGroup objects in RootViewController We do need to change the fetchedResultsController so that it retrieves Breed entities and only those entities in the selected group (using a predicate):

NSEntityDescription *entity = [NSEntityDescription entityForName:@"Breed" inManagedObjectContext:selfmanagedObjectContext]; [fetchRequest setEntity:entity]; NSPredicate *groupFilter = [NSPredicate predicateWithFormat: @"group = %@", selfselectedGroup]; [fetchRequest setPredicate:groupFilter]; 6 Change viewDidLoad to add the Edit button just like RootViewController Copy the

Now we add the implementation of the accessors (notice that we re copying the name), along with choosing a default name for the car and displaying it in the description:

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