Definition
BAS Score
Business Attractiveness Score — a 0–10 composite score for evaluating SMB acquisitions.
Definition
The Business Attractiveness Score (BAS) is a 0–10 composite score that evaluates a business acquisition across six weighted dimensions: Financial Quality (20%), Valuation Quality (20%), Financing Feasibility (25%), Industry Risk (15%), Owner Dependency (15%), and Earnings Trend (5%). Each dimension uses a continuous 5-tier interpolation model calibrated to industry benchmarks. A score of 8+ is highly attractive; below 4 indicates high risk.
Formula
Worked Example
An accounting practice scores: Margin 7.2, Multiple 6.5, Financing 8.1, Industry Risk 9, Owner Dependency 6, Trend 5 → weighted BAS = 7.2.
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