Glossary · Reading the business
In short
This is money a business earns from holding cash in interest-bearing accounts or making short-term investments. For most small businesses, it's usually a minor revenue stream.
When reviewing financial statements, you'll see interest income on the Profit and Loss Statement. For an acquisition, focus on core operating revenue; significant interest income might indicate a business that's not actively reinvesting cash or has unusual financial assets. Ensure it's not masking weak operational performance.
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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