The Significant Assumptions Report summarizes major assumptions that went into your projected financial results and therefore your value estimate.  A basic premise of BallPark Business Valuation™ is that the value of your company today is directly related to the venture's earning potential in the future.  To quantify future results management must use their judgement, along with objective criteria, to come to a reasonable expectation of how the business will perform in the future.  The details supporting management's' intentions and expectations are assumptions.

This report is based on the information you entered in the Venture Information and Existing Financial Information screens.  Unlike other canned programs, BallPark Business Valuation generates text dynamically based on your venture's unique characteristics.  For instance, if your company does not pay income taxes, the report states that "The Company is a pass through entity and is not directly subject to federal income taxes."  If your Company does pay income taxes, the report would indicate that income taxes at the federal level were projected at applicable rates.   Similarly,if companies that do not maintain inventories would find a note along the lines of "The Company's business does not involve inventory."  Those that do maintain inventories would see a note indicating "The projection assumes that the Company's inventory is sold and replaced, turns, (x) times per year."