A valuation of the business may provide lenders or potential investors with information that will help the client obtain additional funds. Financial statements present information about a business based on historical amounts. For a new business, the financial statement may closely reflect the estimated current value. However, this is generally not the case for an established business that has developed intangible value over the years.

Assets with intangible value (such as special trademarks, patents, customer lists, and goodwill) may not be reflected in the financial statements. Furthermore, other assets and liabilities of the business (such as real estate and equipment) may be worth significantly more or less than the book value as recorded under Generally Accepted Accounting Principles.