Glossary · Reading the business
In short
When an entity controls another, their financials are combined for reporting. This gives you a complete picture of the overall financial health and interconnectedness, crucial for assessing the true value of the business you're buying.
For a business acquisition, you need to understand if the seller has other businesses whose financials are merged. This can hide or reveal liabilities and assets that impact the target business, so always request separate financials if possible, or understand the consolidation method.
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.
Free · No documents · Usually same-day