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Houlihan Capital

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Market Intelligence, Industry Analysis, and Advisory Perspectives from Houlihan Capital

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Houlihan Capital publishes research, analysis, and educational content across the industries and service areas we cover. Select a category to explore.

Quarterly Reports

Quarterly market intelligence covering M&A activity, valuation trends, and sector developments across our core industries.

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Analysis and perspectives on valuation, transaction advisory, and financial topics relevant to our clients and their advisors.

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Transaction announcements, firm updates, and Houlihan Capital in the press.

101 Guides

Foundational explanations of key advisory concepts, written for business owners, fund managers, and professional advisors.

FASB Reconsiders Contractual Sale Restrictions (ASU 2022-03): What the Proposal Means for Locked Token Valuations

The July 2026 proposal reinforces a market-participant approach that Houlihan Capital has applied to cryptoasset portfolios for years Executive Takeaway In 2022, the FASB issued

Profile of a woman at a computer in a blue-toned Houlihan Capital banner with the headline 'Enhancing Valuation Confidence'.

Enhancing Valuation Confidence: The Role of Positive Assurance in Portfolio Valuation

When the Mark Gets Questioned The moment arrives in different forms. An auditor returns to a fair value conclusion with a request for additional support

Houlihan Capital banner with logo and slogan over a purple-tinged bridge background, promoting valuation, advisory, and investment banking services.

Personal Goodwill in Business Transactions: Not Just a Valuation Question — A Planning Imperative

Consider a professional services firm where three client relationships — each cultivated personally by the founder over fifteen years — account for 65% of annual

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