Glossary · Reading the business
In short
The balance sheet of the acquired business immediately after the sale, reflecting new ownership, purchase price allocation, and the new loan. It's a snapshot of the business's financial health post-acquisition.
This document is crucial for understanding the financial structure of the business you now own. It shows how the purchase price was allocated among assets and liabilities, including goodwill and your new SBA loan. Ensure it accurately reflects the deal terms and provides a solid foundation for future financial reporting.
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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