101 Guides
Foundational Explanations for Business Owners, Fund Managers, and Professional Advisors
When the Balance Sheet Becomes the Story A portfolio company loses its largest customer. Revenue falls sharply in the back half of the year, and
Consider a professional services firm where three client relationships — each cultivated personally by the founder over fifteen years — account for 65% of annual
The Growing Importance of Fair Value in Private Markets For many fund managers, valuation becomes a focal point when it breaks down under scrutiny. Auditor
Few assets present as many valuation challenges in the context of estate and gift planning as carried interest. The value of carried interest is contingent
Closely held business interests frequently represent the most significant and complex asset within a high-net-worth estate. Unlike publicly traded securities, their value is not readily
Introduction In leveraged transactions and dividend recapitalizations, the focus is often on valuation, deal structure, and financing terms. Yet one of the most consequential questions
Introduction Purchase Price Allocation (“PPA”) has evolved from a compliance exercise to a strategic financial reporting decision. Recent SEC comment letter trends, paired with heightened
Latest 101 Guides
Have a Question?
Our team is available to discuss your specific situation or point you to the right resource.
- 312.450.8600
- info@houlihancapital.com