Books, margin, and revenue cuts.
A buyer underwrites on accrual — cash books force them to redo the close.
Used to size the diligence scope, not to disqualify.
EBITDA ≈ operating profit before interest, tax, depreciation, and the founder’s mark-up.
Cars, personal travel, “consulting” to related parties, etc.
Reviewed is fine for SMBs under ~$25M revenue.
A simple SaaS-style cut, even if you are not strictly subscription.
A real forecast — not just last year’s actuals marked up.
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