Before you liquidate, answer one question: could you sell the store as a going concern? A business that throws off cash is worth far more than the sum of its used equipment. Here is how Main Street business value is actually set in 2026.
The SDE multiple method
Most small businesses sell for a multiple of Seller’s Discretionary Earnings. The blended Main Street multiple from BizBuySell’s 2021–2025 data is about 2.57x SDE, concentrated in the 2x–3.5x band.
| Sector | Typical SDE multiple |
|---|---|
| Retail | ~2.61x |
| Services (non-medical) | ~2.59x |
| Restaurants | ~2.24x (median ~1.85x) |
| Medical / fitness | ~2.74x |
| Beauty | ~2.10x |
| Marine / boat | ~3.09x |
| Online / tech | ~3.33x |
What gets added
- Inventory at cost is normally added on top of the multiple.
- Real estate is priced separately if the entity owns it.
- Owner-dependent businesses (you are the brand) trade at the low end; systems and staff trade higher.
Example: $150K SDE × 2.5 = $375K, plus $40K inventory ≈ $415K going-concern value. The same assets at auction might net a fraction of that. Always run both numbers with our tools before deciding.
Sources: BizBuySell Market Data Report (Q1 2021–Q4 2025), aggregated Main Street transaction multiples. Retrieved 2026-08-13. Multiples are ranges; a broker prices to your specifics.