The owner of Morgantini Italian Restaurant, located in St. Paul, Minnesota, is contemplating selling the business. The family has hired a team of MBA students to help determine the appropriate value for the business based on a multiple of earnings, including earnings before interest, taxes, depreciation, and amortization (EBITDA). The possible sale of the entity is contingent on addressing the individual or joint sale of the restaurant, land, and building. The financial objectives for the sale were set forth by the granddaughter of the founder of the restaurant, CEO Jane Patterson. The value is built around the financial projections for the next 3 years and the continued growth of the business despite the heavy competition of locally owned and national Italian restaurants in the area.