Business Valuation: Fundamentals Techniques, and Theory is a practical, no-nonsense guide to understanding how businesses are valued in real-world settings. It walks readers through the core valuation approaches—Income, Market, and Asset—while clearly explaining the logic, assumptions, and mechanics behind each method. Designed for analysts, advisors, and business professionals, the book bridges theory and application, emphasizing defensible analysis, professional judgment, and best practices used in valuation engagements. Whether you are building foundational knowledge or strengthening your analytical framework, this book serves as a clear and reliable reference for modern business valuation work.