Earnings Multiple Variables Include:

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• Earnings Multiple Arbitrage

• Investor Clustering

• Private Equity Overhang

• Private Equity Investment Trends

• Accretive Earnings

• Profit Adjustments

• Earnings Size Multiples

• Debt to EBITDA Multiples

• Quality of Earnings

• Customer Concentration

• Core Management

• Business’s Reliance on Management

• Intellectual Property