Glossary · Reading the business
In short
A snapshot of a business's assets, liabilities, and owner's equity at a specific point in time. Buyers care because it reveals the company's financial health, what it owns, what it owes, and its net worth.
Review the Balance Sheet alongside the P&L to get a complete financial picture. Pay close attention to current assets and liabilities to assess working capital, and scrutinize any large or unusual entries. This document helps confirm the value of assets you're acquiring and liabilities you might be assuming.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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