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    The Impact of Tariffs on Small Business Valuation

    A Comprehensive Framework for Risk Assessment and Methodical Adjustments The escalation of global trade tensions and tariff implementations in 2025 has altered the business valuation landscape and created additional challenges for valuation professionals and stakeholders. Using a multi-factor risk assessment model combined with adjusted valuation methodologies, the author shows how tariff exposure significantly impacts enterprise values across industries. Introduction The global trade environment has undergone dramatic transformation since 2025. The implementation of sweeping tariff policies that has altered cost structures, competitive dynamics, and risk profiles across industries. The weighted average U.S. tariff rate has surged from 2.2% to over 17%…