Glossary

Essential terms and definitions for business exits, acquisitions, and wealth management. Understanding these concepts helps you navigate your exit journey with confidence.

Customer Concentration

The degree to which a business relies on a small number of customers for revenue. High customer concentration increases risk and can lower business valuation.

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Diligence

The comprehensive investigation and analysis conducted by a buyer before acquiring a business. Includes financial, operational, legal, and commercial diligence.

Earnout

A contingent payment structure where the seller receives additional compensation based on the business achieving specific performance targets after the sale.

Exit Readiness

The state of having your business prepared for a successful sale by addressing operational gaps, reducing owner dependency, and maximizing transferability.

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Holdback

A portion of the purchase price withheld by the buyer for a period of time to cover potential post-closing adjustments or indemnification claims.

Liquidity Event

A transaction that converts illiquid assets (like business ownership) into liquid assets (cash or marketable securities), typically through a sale or IPO.

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Owner Dependence

The degree to which a business relies on its owner for operations, relationships, and decision-making. High owner dependence reduces business value and transferability.

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Quality of Earnings (QoE)

A financial due diligence report that analyzes the sustainability and accuracy of a company's earnings, adjusting for one-time items and accounting irregularities.

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Transferability

The ability of a business to operate successfully under new ownership without significant disruption to operations, customer relationships, or financial performance.

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