Does BizEquity use price to earnings or price to revenue multiples?

As our algorithm utilizes both "price to earnings" and "price to revenue" multiples - and the relative weighting of each can vary depending on circumstances such as the industry, the relative profitability of the firm versus the peer group, the general absence of profits, etc., it is possible for the asset sale value to decline when the owner compensation rises. This is a fairly rare situation, however, and typically involves firms with very low or negative profits/earnings (inclusive of owner compensation).

Regarding this specific firm, does the $180K in owner comp also belong in the prior year? The report I am looking at does not have this type of owner comp. It should be entered for each year in Step 3 (especially the two most current periods).