There are many articles and posts which have talked about all the things you can do to improve the value of your business and improve the likelihood of achieving a successful sale. Most of them focused on improving profitability, reducing costs, systemising your business, improving policy and procedures, updating your IT and automating your processes.
We do many of those things in our work with clients on maximising the value of their business and they can all improve profit which is one side of the valuation equation. But none of them make as much difference as the most important thing you can get right in preparing your business for sale.