Glossary · Reading the business
In short
The total revenue a business generates from all sources before any expenses, taxes, or deductions. It's the top line of the Profit and Loss Statement and shows the business's total sales.
Lenders use Gross Income to understand the scale of the business's operations. While not directly used in cash flow calculations like SDE or EBITDA, it's the starting point for profitability analysis. Look for consistent or growing gross income over time, as a declining trend is a red flag for the lender.
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.
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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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