Question Summary:
Please can you explain, in the light of Qur’an and Sunnah, what factors need to be taken into account when putting a value on a business

Question Detail:

 Please can you explain, in the light of Qur'an and Sunnah, what factors need to be taken into account when putting a value on a business (which happens to be a petrol station in this case). JazakAllah Khayran

Answer :

In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.
The worth of a business is mostly in accordance with the value of one’s business assets. What the business owns, the equipment and inventory of the business. The company’s balance sheet can give a good indication of the value of the business. The liabilities of a company must be included while evaluating ones business. 
However, it may be advisable to contact an experienced person in service stations for his counsel. 
And Allah Ta’āla Knows Best
Hafizurrahman Fatehmahomed 
Student Darul Iftaa
Netherlands 
Checked and Approved by,
Mufti Ebrahim Desai.