Timing is key, selling at the top of the revenue cycle will bring the highest dollar.
Most businesses do show a revenue cycle, and selling at the top of the cycle will bring the most money. But if the revenues have dropped, or are at a low point, then offers will reflect that. Buyers are not interested in having to use their resources and efforts to return the revenues to where they were. If business owners do not have the vision or the energy to move the revenues and profits back up to a higher level, then they must be willing to accept the reality of a lower selling price.