The Impact of Tariffs on Business Valuation: A Practical Guide to Assessing Risk and Producing Defensible Valuations

By Achille Ekeu

The first systematic framework for adjusting valuations in a tariff-affected economy

The Impact of Tariffs on Business Valuation: A Practical Guide to Assessing Risk and Producing Defensible Valuations fills an urgent gap for valuation professionals navigating trade-disrupted markets. Written by Achille Ekeu, MBA, CVA, co-author of NACVA's Tariffs Advisory Brief and recognized leading authority on trade policy and valuation, this book provides the authoritative methodology practitioners have lacked since tariffs began driving 50-150% EBITDA swings in import-dependent businesses.

The book introduces two original analytical tools--the Four-Layer Exposure Model and the Twelve-Factor Risk Scoring System--covering tariff economics, WACC and discounted cash flow adjustments, industry-specific impacts across eight sectors, and expert testimony guidance for surviving Daubert and Frye challenges. Five companion Excel workbooks let practitioners apply the methodology immediately on live engagements, from exposure assessment through valuation adjustment and disclosure language.

Readers will also find:

Systematic methods to identify and quantify tariff exposure in a client's business, then adjust discount rates and cash flow projections accordingly Industry-specific valuation analysis spanning eight sectors affected by current and anticipated trade policy shifts and disruptions Expert testimony preparation guidance designed to produce defensible conclusions that withstand opposing expert challenges in court proceedings Five ready-to-use Excel workbooks covering exposure assessment, valuation adjustment, and defensible disclosure language for professional reports A framework developed by the co-author of NACVA's Tariffs Advisory Brief, grounded in over 30 years of valuation consulting experience

Designed for credentialed business valuators, CVAs, M&A professionals, financial analysts, and litigation support experts, this book equips practitioners to produce defensible, tariff-adjusted valuations. It also serves as a supplementary text for graduate valuation coursework in MBA and MS Finance programs.

• Format: Hardcover
• Language: English
• ISBN: 1394482841
• ISBN13: 9781394482849
• Release Date: June 2027
• Publisher: Wiley
• Length: 320 Pages