Business valuation is a process and a set of procedures used to assess the fair value of a business or owner’s interest in a business. Through valuation, the selling price of a business can be estimated by using a number of different valuation methods. An investor, in some cases, decides to exit from an investment he has entered into. In other cases, an investor decides to enter into an existing investment and wants to know its value to make a decision on whether to enter it or not. In Business Valuation, Alwaha determines the fair value of an asset or company equity by applying most recognized and applicable valuation methods and approaches. Business valuations are used for different business needs: disposal of an equity stake in a company, introducing a new shareholder/ partner into a company, acquiring the assets or shares of a potential target, merger or acquisition deals, restructuring analysis, spinoffs, debt financing, initial public offerings, and other business needs.