A PSV Business is one that is Profitable (generates financial gain right now), Sustainable (will continue to generate financial gain into the future), and Valuable (can be sold for future financial gain).
Profitable
Strategy Execution – the ability to win customers at a premium price (e.g., revenue)
Cost Control – control of variable and fixed non-labor costs
Labor Efficiency – ability of the workforce to generate revenue or profit (revenue/labor cost, profit/labor cost)