Hey ^[redacted]‌ - that's my wheelhouse! IBISWorld has archived content, so you can look at every industry title we have Pre-COVID (for example, late 2019 updates) and then compare vs. the current title. Additionally, our Wizard tool allows you to pull time series data so you can see[redacted]stacked up against each other. Happy to book out some time in the new year to show you a few more details - I've set up several searchers with this content previously! - https://calendly.com/industryresearch

Will need to wait for the “post-COVID” period to arrive.

Recommend weighting 2019 higher for valuation[redacted]is business by business. Potentially discount or even discard. If owner asserts target has returned to normal, compare monthly/quarterly performance from ‘17-‘19. Have seller float paper for larger portion of price and make it contingent on his “return to normal” forecast coming true. COVID is less about adjusting valuation, and more about mitigating risk through the PSA. Owner may prefer to walk away if price is adjusted down too much due to COVID, and if he won’t float a larger note to mitigate the risk then you should reconsider the deal. The owner may know best what the future holds. At least he’s the man with one eye in a room of blind men.

Not sure if this is what you're looking for but McKinsey, BCG and Bain have published interesting reports about the effect of Covid on various industries and their views on recovery scenarios. For example, here's a link to a McKinsey report on small business recovery: https://www.mckinsey.com/industries/public-and-social-sector/our-insights/us-small-business-recovery-after-the-covid-19-crisis