Sample report — illustrative deal

This is what you get in 60 seconds.

A complete Aqvire analysis of a representative HVAC acquisition. Every number below was the kind a buyer would otherwise spend days extracting — or never find at all.

Deal under analysis

Gulf Coast Mechanical — Residential & Light Commercial HVAC

Houston, TX · 14 employees · Asking $1,150,000

58

AIQ Score

Proceed with caution

Renegotiate price before LOI

$2.42M

Revenue (TTM)

$310K

Claimed SDE

$256K

Adjusted SDE

4.5×

Asking multiple

3.0–3.4×

Industry norm

$820K

Implied fair value

Earnings recast — what the SDE really is

Seller's claimed SDE

Per broker CIM

$310,000

One-time equipment sale in revenue

Non-recurring; misclassified as operating income

− $38,000

Below-market family salary

Office manager (spouse) paid $28K; replacement cost ~$52K

− $24,000

Owner health insurance

Legitimate add-back missed in CIM

+ $8,400

Adjusted SDE

Basis for valuation and DSCR below

$256,400

The $54K gap between claimed and adjusted SDE changes the fair-value estimate by ~$170K at market multiples.

Valuation — three methods, one range

SDE multiple (3.2× industry comp)$820,000
Discounted cash flow (5-yr)$860,000
Asset-based floor$610,000

Recommended range: $780K – $880K. The $1.15M asking price sits 31% above the top of the supportable range.

DSCR check: At asking price with an SBA 7(a) at 10% down, debt service is ~$167K/yr — a 1.53 DSCR that drops to 1.29 after the fleet capex reserve. At the recommended range, DSCR improves to 2.1 and the deal finances comfortably.

Risk register

7 findings · 3 high severity
High

Customer concentration

Top account — a regional homebuilder — represents 31% of revenue with no written contract. Losing it drops adjusted SDE below lender minimums.

High

Owner dependence

The owner holds the TACLA master license and personally runs ~70% of estimates. The license does not transfer with the sale; a licensed hire or transition agreement is required.

High

Price vs. value gap

Asking price implies 4.5× adjusted SDE against an industry norm of 3.0–3.4× for HVAC businesses at this earnings level.

Medium

Aging vehicle fleet

11 service vehicles averaging 9.2 years. Estimated $120K in replacements over 36 months — not reflected in seller's earnings presentation.

Medium

Facility lease risk

Shop lease expires in 14 months with no renewal option and no assignment clause. Landlord consent is required to close.

Medium

Revenue quality

Trailing-year revenue includes a $38K one-time equipment sale presented as operating income, inflating both revenue trend and SDE.

Low

Technician retention

2 of 7 technicians departed in the trailing 12 months amid regional wage pressure. Recruiting pipeline undocumented.

Diligence checklist

6 of 24 items shown
  • 1Request 3 years of business and personal tax returns — verify against the P&L line by line
  • 2Confirm TACLA license transition plan: licensed hire, or seller stays on under transition services agreement
  • 3Obtain revenue by customer for 24 months — quantify homebuilder concentration and churn
  • 4Get written lease renewal and assignment terms from the landlord before signing the LOI
  • 5Independent fleet inspection with maintenance records — price replacement into your offer
  • 6Verify open warranty obligations and work-in-progress at close

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This sample describes a fictional business assembled from typical deal patterns. It is illustrative of Aqvire's output format and depth, not advice about any real company.