Which benchmark for goodwill valuation in Espalion?

Main references: Francis Lefebvre (annual edition, taxation), CRA (practitioner methodology), and Bank of France (transmission statistics). Ratios vary by business (bakery ≠ tobacco-press ≠ pharmacy).

DVF gives commercial property price per m² in the zone, which serves as a wall value proxy (often separate from goodwill). Also helps bracket the "key money" if the lease is transferable.

Does this page replace a chartered accountant?

No — it provides a free public ballpark for negotiation framing. Official valuation (authentic deed, bank financing, litigation) must be done by a certified expert.

Business goodwill valuation in Espalion (12500)

DVF commercial property comparables, BODACC goodwill sales, NAF benchmarks. Public data to bracket an estimate in Espalion before chartered accountant valuation.

DVF mutations (5 years)

611 commercial property transactions

See breakdown by year

Type	Year	Transactions	Price/m²
Appartement	2025	59	2 098 €
Commerce	2025	7	1 793 €
Maison	2025	42	2 248 €
Appartement	2024	60	2 710 €
Commerce	2024	9	2 032 €
Maison	2024	53	1 667 €
Appartement	2023	61	1 950 €
Commerce	2023	8	1 364 €
Maison	2023	46	2 072 €
Appartement	2022	89	2 826 €
Commerce	2022	15	2 966 €
Maison	2022	51	1 631 €

Median price per m² (DVF)

€1 637/m² (wall value proxy)

Published BODACC goodwill sales

53 sales published 24m

Benchmarks by business (Francis Lefebvre / CRA)

Goodwill typically values between 60% and 120% of annual HT revenue for retail, 50% to 100% for restaurants, or 4 to 8× EBITDA for profitable goodwill. Coefficients vary by zone (city center vs outskirts), location (1, 2, 3) and commercial lease (remaining duration, rent/revenue ratio).

How to bracket an estimate

Step 1: Get 3 years of accounts (revenue, EBITDA, profit). Step 2: Apply branch benchmark (CRA, Francis Lefebvre, Bank of France) low / median / high. Step 3: Adjust by zone (DVF premises, town momentum, vacancy). Step 4: Have a transmission-specialized chartered accountant validate.

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FAQ

Which benchmark for goodwill valuation in Espalion?: Main references: Francis Lefebvre (annual edition, taxation), CRA (practitioner methodology), and Bank of France (transmission statistics). Ratios vary by business (bakery ≠ tobacco-press ≠ pharmacy).
Why include DVF?: DVF gives commercial property price per m² in the zone, which serves as a wall value proxy (often separate from goodwill). Also helps bracket the "key money" if the lease is transferable.
Does this page replace a chartered accountant?: No — it provides a free public ballpark for negotiation framing. Official valuation (authentic deed, bank financing, litigation) must be done by a certified expert.