When VALUING a company, then it's TRADITIONALY done like this:
1. "scap value" = the value of THINGS, which can be SOLD SEPARATE.
2. a) Business total RESULT* for the last 3 years.
b) OR if it's new or improved much during the last years, you can count 3 x last year RESULT.
c) OR IF it's a research company or such and finnished something big recently, then it can be ok to count 3 x EXTIMATED profit. But what YOU estimate it too, NOT just count what seller estimate it too. Many sellers/developers are to optimistic
*Don't do as many do = mix up Revenue with Profit. Many people value high reveue high, although low or no profit !!! = WRONG
in many cases. High Revenue ISN'T worth anything, if it can't be transformed to profit...
p1 + p2 = company value. Then split with how big part you are offered.
Don't forget when OTHER have the control, they can "sneak away" profit to OTHER company than the one you have part of. So much in the "valuing" is who has the control, is he/they trustworthy and skilled.