There’s no single answer, since business value depends heavily on industry, profitability, and growth, not just revenue. A common rough method is applying a revenue multiple, often 0.5x to 2x annual sales for small businesses, so $100,000 in sales might translate to roughly $50,000 to $200,000 in value.
However, buyers typically care more about profit (SDE or EBITDA) than revenue. A business with $100,000 in sales but low margins could be worth far less than one with the same sales and strong profitability.
A professional valuation considers assets, cash flow, market conditions, and comparable sales.