Business Finance Terms, Explained Simply.

Learn more about common financial terms here.
Need more help? Our team is ready.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

What is a Working Capital Adjustment?

A working capital adjustment is the mechanism in a transaction that ensures the buyer receives a business with a normal,....

What is a Vendor Take-Back (VTB)?

A vendor take-back is a seller-financed loan where the selling owner lends a portion of the purchase price back to....

What is the Difference Between a Strategic Buyer and a Financial Buyer?

A strategic buyer acquires a business for what it adds to their existing operation; a financial buyer acquires it as....

What is Sell-Side Readiness?

Sell-side readiness is the state of being genuinely prepared to run a sale process, with the financial, legal, operational, and....

What are Representations and Warranties?

Representations and warranties are the seller’s formal statements in a purchase and sale agreement about the accuracy and completeness of....

What is the Difference Between the Real Number and the Tax Number?

The real number is what a business actually earns under normal operating conditions; the tax number is the lower figure....

What is Quality of Earnings Readiness?

Quality of earnings readiness is the state of being prepared for a buyer’s QoE review, with financial records, accounting policies,....

What is a Quality of Earnings (QoE) Report?

A Quality of Earnings report is an independent financial analysis that examines the reliability, sustainability, and accuracy of a business’s....

What is Purchase Price Allocation?

Purchase price allocation is the process of assigning the total transaction price across the specific assets and liabilities acquired, a....

What is a Purchase and Sale Agreement (PSA)?

A purchase and sale agreement is the definitive legal contract that governs a business transaction, setting out every binding term,....

What is Pre-Sale Due Diligence?

Pre-sale due diligence is the process of reviewing a business before a buyer does, to identify and resolve the issues....

What is Normalized, Adjusted, or Recast EBITDA?

Normalized EBITDA is reported EBITDA adjusted to remove owner-specific costs, non-recurring items, and other distortions, producing the earnings figure that....