Glossary · Reading the business
In short
An accounting assumption that a business will continue to operate indefinitely and not be forced to liquidate its assets. It's fundamental to how financial statements are prepared.
When you're buying a business, you're buying a "going concern" – an operational entity meant to continue generating revenue. Lenders assess the business's ability to remain a going concern, looking at its Cash flow and overall financial health to ensure it can repay the SBA loan. If there's a "going concern" qualification in an audit, it's a major red flag.
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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