Business Acquisition

A worked business acquisition, end to end

Synthetic demonstration data — not externally malware-scanned and not suitable for an investment decision.

Northbrook Industrial Services, LLC (fictional) is entirely fictional. Nothing on this page is a real company, a real document or professional legal, tax, accounting or investment advice. Reading this page creates no deal and uses none of your active-deal allowance.

The target

Company
Northbrook Industrial Services, LLC (fictional)
Project name
Project Lattice (fictional)
Industry
Industrial maintenance services
Sub-sector
Route-based mechanical services
Headquarters
Columbus, Ohio, United States (fictional)
Business model
Contracted preventive maintenance with time-and-materials repair work
Seller
Founder-owned, no institutional capital
Ownership
Two founders, 60% / 40%
Structure
Asset purchase with working-capital peg
Buyer role
Independent sponsor as lead buyer

Financial periods

PeriodTypeRevenueGross profitReported EBITDASeller-adjustedCapex
FY2023 (fictional)historical$18,400,000$6,260,000$2,180,000$2,640,000$410,000
FY2024 (fictional)historical$21,050,000$7,360,000$2,690,000$3,310,000$505,000
LTM to 30 Jun 2025 (fictional)interim$22,600,000$7,910,000$2,940,000$3,620,000Not provided
FY2026 forecast (fictional)forecast$24,300,000$8,600,000$3,180,000Not provided$540,000

A blank figure is shown as "Not provided". It is never shown as zero.

Quality of earnings

FY2023 (fictional)

Reported EBITDA
$2,180,000
Verified EBITDA
$2,180,000
Normalized EBITDA
$2,180,000
Seller-claimed, excluded until reviewed
$0
Accepted buyer-proposed
$0
Verified adjustments
$0

FY2024 (fictional)

Reported EBITDA
$2,690,000
Verified EBITDA
$2,690,000
Normalized EBITDA
$2,690,000
Seller-claimed, excluded until reviewed
$0
Accepted buyer-proposed
$0
Verified adjustments
$0

LTM to 30 Jun 2025 (fictional)

Reported EBITDA
$2,940,000
Verified EBITDA
$3,216,000
Normalized EBITDA
$3,290,000
Seller-claimed, excluded until reviewed
$180,000
Accepted buyer-proposed
$74,000
Verified adjustments
$276,000
AdjustmentProposed byRecurrenceBasisCounted inEffect
Owner compensationverifiedrecurringEvidencedverified$340,000
Personal expensesverifiedrecurringEvidencedverified$86,000
Nonrecurring professional feesbuyer proposednonrecurringManual assumptionbuyer proposed$74,000
Run-rate savingsseller proposedrecurringManual assumptionseller claim only$180,000
Run-rate hires and investmentverifiedrecurringEvidencedverified-$150,000
  • Seller-claimed adjustments are shown separately and are excluded from the normalized figure until reviewed.
  • One or more counted adjustments rest on a manual assumption rather than a source document.

Underwriting

Formula version ba-uw-1.0.0. Downside and Upside change only the assumptions listed against them; everything else is inherited from Base.

MetricValueFormulaMissing inputs
Enterprise value$19,740,000Enterprise value = proposed purchase price
Equity purchase price$19,740,000Equity price = enterprise value + cash acquired − debt assumed
Net debt at entry$0Net debt = debt assumed − cash acquired
EV / revenue0.87×EV ÷ LTM revenue
EV / reported EBITDA6.71×EV ÷ LTM reported EBITDA
EV / normalized EBITDA6.00×EV ÷ normalized EBITDA
Total uses$20,807,000Uses = enterprise value + debt repaid + transaction expenses + financing fees + minimum cash
Total debt raised$9,870,000Debt raised = senior debt + subordinated debt
Sponsor equity required$7,483,000Sponsor equity = total uses − debt raised − seller note − rollover equity
Opening leverage (× normalized EBITDA)3.45×(senior + subordinated + seller note) ÷ normalized EBITDA
Cash interest (year 1)$937,650Debt raised × blended cash interest rate
Mandatory amortization (year 1)$987,000Debt raised × mandatory amortization rate
Annual debt service (year 1)$1,924,650Cash interest + mandatory amortization
Working-capital adjustment$110,000Working capital at close − target peg
Adjusted free cash flow (year 1)$1,872,350Normalized EBITDA − maintenance capital expenditure − cash interest
Debt-service coverage (year 1)1.46×(Normalized EBITDA − maintenance capex) ÷ annual debt service
Exit-year EBITDA$4,198,966Normalized EBITDA × (1 + growth) ^ hold years
Exit enterprise value$27,293,281Exit-year EBITDA × exit multiple
Exit equity value$26,747,416Exit enterprise value × (1 − exit costs) − remaining debt, where debt is reduced by mandatory amortization and free cash flow sweep
MOIC (sponsor equity)3.57×Exit equity value ÷ sponsor equity required
IRR (sponsor equity)29.0%IRR = MOIC ^ (1 ÷ hold years) − 1, on a single entry and single exit cash flow
Cash-on-cash return (year 1)11.8%(Free cash flow − mandatory amortization) ÷ sponsor equity required

Sensitivity — exit equity value

Exit multiple0% growth2.5% growth5% growth7.5% growth
5.0×$15,238,768$18,239,432$20,574,935$23,143,780
5.5×$16,850,868$20,063,375$22,632,429$25,458,158
6.0×$18,462,968$21,887,318$24,689,922$27,772,536
6.5×$20,075,068$23,711,261$26,747,416$30,086,914
7.0×$21,687,168$25,535,205$28,804,909$32,401,293

Customer and supplier concentration

CustomersLTM to 30 Jun 2025 (fictional)

Denominator
$14,050,000
10 included, 1 excluded
Top 1
25.8%
Top 5
75.7%
Top 10
100.0%
  • Top customer share is 25.8% against a review threshold of 20%. This is a review indicator, not a conclusion.
  • Top five customer share is 75.7% against a review threshold of 50%. This is a review indicator, not a conclusion.
  • Top ten customer share is 100.0% against a review threshold of 70%. This is a review indicator, not a conclusion.
  • 1 record(s) excluded because no amount was provided. They are not treated as zero.
NameAmountShare
Ridgeline Foods (fictional)$3,620,00025.8%
Halden Plastics (fictional)$2,480,00017.7%
Caldwell Paper (fictional)$1,910,00013.6%
Vantree Logistics (fictional)$1,450,00010.3%
Orlin Beverages (fictional)$1,180,0008.4%
Petra Castings (fictional)$940,0006.7%
Sable Rail (fictional)$760,0005.4%
Merrow Textiles (fictional)$690,0004.9%
Ashgate Dairy (fictional)$540,0003.8%
Bell Ridge Mills (fictional)$480,0003.4%
1 record(s) with no amount providedNot providedExcluded — Amount not provided

SuppliersLTM to 30 Jun 2025 (fictional)

Denominator
$3,960,000
3 included, 0 excluded
Top 1
53.0%
Top 5
100.0%
Top 10
100.0%
NameAmountShare
Kessler Parts Group (fictional)$2,100,00053.0%
Trenton Bearings (fictional)$1,240,00031.3%
Ohio Valley Fasteners (fictional)$620,00015.7%

100-day plan and value creation