How to value your business during COVID times?

The valuer is expected to apply his professional judgement on case-to-case basis since there is no set thumb rule to approach and account for market uncertainties and volatility in the valuation exercise and no standard normalization adjustments to cash flows or discount rates are made available to make the valuation assignment any less subjective.

source https://www.caclubindia.com/articles/how-to-value-your-business-during-covid-times-47171.asp