Stout has a dedicated team of highly experienced and appropriately credentialed business valuation professionals who are committed to conducting every valuation with the highest level of diligence and attention to detail. Whether a single provider practice or a multi-facility health system, clients rely on us for all of their healthcare business valuation needs. We value hundreds of businesses each year for purposes such as assisting with minority interest acquisitions, joint ventures, and control acquisitions, among others.

Who We Serve

Highlighted Service Areas

Ambulatory Surgery Center Valuation

While valuation principles remain constant, the underlying factors to be taken into consideration should differ based on the type of healthcare entity to be valued. With a team of highly credentialed and experienced healthcare valuation experts, Stout understands the intricacies that can drive value and are yet permissible considerations under current, applicable healthcare laws and regulations.

For example, when valuing an ambulatory surgery center (ASC), we may consider payer mix, specialty and case mix, and local competition and barriers to entry, including any Certificate of Need requirements.

Intellectual Property / Intangible Assets Valuation

Whether related to asset purchase agreements, joint venture arrangements, or taxable business transactions, Stout has the expertise to determine the fair market value or fair value of all healthcare-related intangible assets. Some examples of the most common intangible assets we are asked to value include:

• Certificates of Need and other licenses to operate
• Non-compete agreements
• Trademarks and tradenames
• Electronic medical records
• Healthcare data
• Software/program valuation
• Processes and procedures

Tax Valuations

Our expertise in healthcare valuation enables us to navigate the complexities of the healthcare regulatory landscape as it may pertain to tax issues. Our reliable tax valuation opinions incorporate all appropriate valuation methodologies and are utilized by clients in connection with many types of taxable events, and include valuations related to the following:

• Personal goodwill
• Gift and estate
• Tax Form 8283 – Noncash Charitable Contribution

Financial Reporting

Given the hundreds of healthcare business and asset valuations performed each year, Stout is uniquely positioned to perform fair value financial reporting valuation services in relation to FASB ASC 805 and 820.

Our extensive team of business valuation, capital equipment, and real estate appraisers work seamlessly to complete all aspects of the financial reporting process, including intangible asset valuation, roll-over equity and other forms of seller financing, and goodwill impairment testing. For-profit and non-profit hospitals and health systems, as well as private equity platform organizations, are counted among our recurring financial reporting clients.

Bankruptcy

Our vast healthcare experience uniquely positions us to be a trusted advisor to attorneys, accountants, lenders, and other stakeholders in determining the value of business assets in connection with a company facing financial distress or bankruptcy. Our team includes business, equipment, and real estate appraisers, which allows us to provide valuation opinions on all healthcare business assets.