From Bentleys New Zealand

Being in business is about producing good economic rewards for the hard-working business owners that take on the risk and responsibility of running a business.

These economic rewards come in the form of cashflow profits and capital profits by growing the value of your company shares.

For many businesses the significant profits and returns from their years of hard work come in the form of tax free capital gains from selling the business or equity in the business.

SOURCE: http://blogs.bentleysauckland.com/what-is-the-value-of-your-real-estate-business-infographic/