Income Valuation of the Business Entities in Connection with SARS-CoV-2[Výnosové oceňování podnikatelských subjektů v souvislosti se SARS-CoV-2]

The aim of this paper was to assess the extent to which the formation of an emergency caused by SARS-CoV-2 in 2020 and in 2021 influences the income valuation. Impacts on income valuation may be neutral, negative or positive, depending on how the industry has been affected by SARS-CoV-2. In the event of a negative impact, there is a decrease in revenues compared to the planned values within the income valuation, and thus also a decrease in the value of the valued business entity. The intensity of this negative impact will be based on the entity's ability to cope with the effects of the crisis, or the relevant internal potential of the entity being valued, and whether the SARS-CoV-2 crisis has affected the first stage of valuation or ongoing value. The negative impact is manifested mainly in the strategic analysis and financial analysis. There are different developments in the market as a whole, but changes are also due to changing competitive positions. Despite the problems caused by the crisis, income valuation has its place and its information ability, while the analysis of the internal potential of the valued business entity in terms of its ability to face a possible crisis needs to be strengthened.