Business Sale Multiples are a critical aspect of business success and often dictate the profitability of a venture. This concept is best defined as the ratio of a company’s market value to some measure of its financial performance, usually its net income or operating profit after tax. In simpler terms, it’s the price someone might pay for control of your business based on the current performance of that business. A higher multiple translates to a higher market value and indicates that the company is likely to perform well into the future.