Financial Cleanliness
Books, margin, and revenue quality.
Are your books on accrual accounting (vs. cash)?
A buyer underwrites on accrual — cash books force them to redo the close.
What is your trailing-twelve-month revenue band?
Used to size the diligence scope, not to disqualify.
What was last year's EBITDA margin (approximate)?
EBITDA ≈ operating profit before interest, tax, depreciation, and the founder's mark-up.
Are intercompany / owner expenses clearly ring-fenced from operating P&L?
Cars, personal travel, "consulting" to related parties, etc.
Do you have audited or reviewed financial statements for the last two years?
Reviewed is fine for SMBs under ~$25M revenue.
Can your books produce a clean ARR/MRR cut by month with churn, for the last 12 months?
A simple SaaS-style cut, even if you are not strictly subscription.
Do you have a rolling 12-month forecast you update monthly?
A real forecast — not just last year's actuals marked up.
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