Sample Report — Demo Data
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Econ International Group

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ECON DD REPORT

Due Diligence Financial Analysis

Acme HVAC Services LLC

4820 Commerce Blvd, Austin, TX 78701

Fiscal Year: 2024

Report Date: March 1, 2026

HVAC, Plumbing & Electrical Contractors (NAICS 2382)

Revenue

$3,200,000

EBITDA

$560,000

SDE

$720,000

Est. Valuation Range

$2,304,000 – $3,640,000

Executive Summary

Acme HVAC Services LLC is a well-established HVAC, plumbing, and electrical contracting firm operating in Central Texas. The business has demonstrated consistent top-line growth of approximately 15% CAGR over the past five fiscal years, growing from $1.85M in 2020 to $3.2M in 2024. EBITDA margins have expanded from 13% to 17.5%, reflecting improved operational efficiency and pricing power.

The company benefits from recurring maintenance contract revenue (~38% of total revenue), a tenured technician workforce, and strong local brand recognition. Owner compensation of $160K has been normalized for the SDE calculation. Free Cash Flow of $428,000 provides meaningful debt-service capacity for a leveraged acquisition.

Confidence

High

Growth Trend

↑ Strong

Margin Quality

Good

Transfer Risk

Medium
Key Financial Metrics — FY2024

Annual Revenue

$3,200,000

Net Income

$384,000

EBITDA

$560,000

SDE

$720,000

Free Cash Flow

$428,000

Owner Add-Backs

$160,000

Gross Margin

48.0%

Net Margin

12.0%

EBITDA Margin

17.5%

5-Year Revenue, EBITDA & SDE Trend
20202021202220232024$0.0M$0.8M$1.6M$2.4M$3.2M
  • Revenue
  • EBITDA
  • SDE

Source: Company financials provided by owner

3-Year Financial Projections (Conservative / Base / Optimistic)
2025E2026E2027E$0.0M$1.5M$3.0M$4.5M$6.0M
  • Optimistic
  • Base Case
  • Conservative

2025E

Optimistic

$3,700,000

Base

$3,520,000

Conservative

$3,350,000

2026E

Optimistic

$4,150,000

Base

$3,870,000

Conservative

$3,600,000

2027E

Optimistic

$4,630,000

Base

$4,260,000

Conservative

$3,900,000

Projections assume 8–15% annual revenue growth based on Texas market expansion and service-contract growth. EBITDA margins assumed flat-to-improving at 17–19%.

Valuation Analysis — Three-Method Approach

Revenue Multiple

1.1x industry multiple

$3,520,000

EBITDA Multiple

6.5x industry multiple

$3,640,000

SDE Multiple

3.2x industry multiple

$2,304,000

Estimated Valuation Range

$2,304,000 – $3,640,000

$0.0M$1.9M$3.8MRevenueMultipleEBITDA MultipleSDE Multiple
Balance Sheet & Financial Ratios

Balance Sheet Snapshot

Current Assets$980,000
Inventory$210,000
Current Liabilities$440,000
Total Liabilities$860,000
Total Equity$1,140,000

Key Financial Ratios

Current Ratio

≥ 1.5 is healthy

2.23
Quick Ratio

≥ 1.0 is healthy

1.75
Debt-to-Equity

< 1.5 preferred

0.75
EBITDA Margin

Strong for HVAC sector

17.5%
FCF / Revenue

Healthy conversion

13.4%
Business Health Scorecard
ProfitabilityLiquidityLeverageGrowthCash FlowMarket Position
Revenue Breakdown by Use (%)
Cost of Revenue
S&M
G&A
Owner Comp
EBITDA
Key Strengths

Consistent 15% CAGR revenue growth over 5 years

Recurring maintenance contracts (~38% of revenue)

Strong free cash flow at 13.4% of revenue

Established brand with 12+ years in Austin market

Diverse customer base across residential & commercial

Expanding EBITDA margins (13% → 17.5%)

Key Risks & Considerations

Owner-operator dependency — key-person risk

Seasonal revenue variance (summer peak, winter trough)

Labor market tightness for licensed technicians

Supply-chain exposure on HVAC equipment costs

Licensing transfers required upon change of ownership

Customer concentration risk — top 10 clients = 28% rev

Recommendations & Next Steps
01

Formal CPA Review

Obtain CPA-prepared and reviewed financial statements (3 years) to strengthen buyer confidence and command higher multiples.

02

Document Add-Backs

Formalize all owner add-backs with payroll records and tax returns. Each documented dollar increases SDE and valuation.

03

License Transfer Planning

Engage a licensing attorney to map out contractor license transfers required in TX upon ownership change.

04

Key-Person Risk Mitigation

Promote a general manager and document processes to reduce owner dependency and de-risk the business for buyers.

05

Grow Recurring Revenue

Increase maintenance contract base above 50% of revenue — this alone can increase valuation multiple by 0.5–1.0x.

06

Engage M&A Advisor

Partner with a business broker or M&A advisor experienced in trades businesses for market positioning and buyer outreach.

DISCLAIMER — SAMPLE / DEMO REPORT: All company names, addresses, financial figures, and business details in this report are entirely fictitious and used for demonstration purposes only. This ECON DD Report format is provided for informational purposes and does not constitute a formal business valuation, legal advice, tax advice, or investment recommendation. Actual valuations are prepared using data submitted by the business owner. For formal valuations, legal matters, or tax planning, consult with certified business appraisers, attorneys, and tax professionals. Econ International Group and ExituraValuation.com make no warranties regarding accuracy or completeness and assume no liability for decisions made based on this information.

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