Considering selling $60,000 / year adult software biz - how to value and market it?

[businessforsale]

After many years in this industry, I'm considering moving on. Our main product, some adult site related software, brings in between $55k and $65k, with one long time employee making $30K currently handling customer support and such. That leaves a profit of about $30K per year.

I'd appreciate any ideas on a) how you might figure out what that's worth, and b) how to find a buyer. Here's one rough way of estimating the value, how else would you do it:?

To make $30K / year in the stock market, you'd have to invest about $250,000, so a $30K / year return would be worth $250K IF there wasn't any work involved. There is some work involved, though, even though the employee handles most of it. So let's cut that $250K figure in half. That leaves $125K as a rough first estimate of the value of the business.

Your thoughts?

I can also be reached at adultsitesoftware@gmail.com .