I haven’t put a number on my business, but this is how I would break it down to create a price.
Inventory- 90-100% of the cost of the current inventory you use regularly. The stuff that has sat around for a long time isn’t really worth much maybe 10-20% of original cost.
Machines- make a list of what you have and research what similar are going for.
Small tools and miscellaneous- not really worth much- I would make a batch price (if they are well used and new cost is $2000 I would put in for $300 at most.)
Office fixtures and computers- depends on how old they are. I don’t think it is worth much either.
Computer software- I really don’t know how to put a price on it. (may be negotiated?)
Vehicles- same as machines, see what they are selling for ( I would look on Kijiji)
Client base- I heard that you ask either 1 year worth of profit or two years (I think 2 years)
I think it’s very hard to put an accurate price on a business. It is always worth more to the owner because of sentiment. But depending on who you sell to or if you just want to cash out are other things that will affect the price.
Good luck!