Trek Partners provides one-time or recurring valuation services to allow business owners and management teams to monitor progress and determine the next course of action designed to enhance shareholder value. Trek Partners’ valuations typically are based on what the capital markets would bear rather than a more theoretical valuation based on academic theory, which may be more appropriate for ESOPs, tax planning purposes, or in a litigation scenario. Often, a valuation of a business based on what the market may bear can be significantly different than a valuation based on these theoretical approaches.