Business Owner’s Failure to Plan for a Sale
Inadequate Seller’s Discretionary Earnings (SDE)
Low or Inconsistent Gross Margins
Inadequate Marketing and Sales Efforts
Owners With Unrealistic Price Expectations
Owners Unwilling to Provide Partial Financing
Owners Who Cannot Afford to Sell
Seller’s Tax Implications
Inadequate Recordkeeping / Accounting Systems / Financial Reports
Inadequate Second-Level Management
