There are several accepted ways to put together a valuation of a business. I'm personally familiar with 5 methods.

In my experience I find that most sellers choose the method that generates the highest sale price and most buyers choose the method that generates the lowest one. So there's no such thing as "accurate".

The bottom line will come down to what price / payment arrangement you are willing to accept for the business and what and how a buyer agrees to pay.

If you are in the market to sell your business right now I'd strongly suggest you find a business broker who has experience brokering deals in your specific business sector and preferably also in your geographic region. They can help you properly price your business and make sure you get what you want and need in the sale.

Best of luck!