Financial

Comparable Transactions

Recent sales of similar businesses used as valuation benchmarks — the primary evidence base for determining appropriate deal multiples in small business acquisitions.

Key Insight

In theory, valuations are based on comparable transactions. In practice, SMB transaction data is sparse, often self-reported, and rarely normalized. Use comps as a range indicator, not a precise benchmark.

What Comparable Transactions Show

Transaction comps provide:

  • The multiple paid (purchase price ÷ SDE or EBITDA)
  • Revenue and earnings size of the sold business
  • Industry and business type
  • Geographic market
  • Sometimes: financing structure, earnout presence, deal structure

Where to Find SMB Transaction Data

BizBuySell Insight Reports: Aggregated data from closed transactions listed on the platform. Covers industry categories but limited deal-level detail.

IBBA / M&A Source reports: Broker association data, more detailed but access-limited.

Pratt's Stats / BIZCOMPS: Subscription databases with individual transaction records. More data, higher quality, expensive.

DealStats (Business Valuation Resources): Similar to Pratt's Stats; used primarily by business appraisers.

Your broker's experience: A broker who has closed 50 similar deals has direct comparable data. Ask them directly.

The Limitations of SMB Comps

Self-reported data: Brokers report transactions voluntarily; the data skews toward successful deals and may not capture distressed sales.

No normalization: Reported multiples are based on whatever SDE or EBITDA the broker submitted — without independent verification of add-backs. Two businesses reporting "4x SDE" may have been normalized very differently.

Sample size is small: In any specific industry and deal size range, there may be very few recent comparables.

Conditions change: A deal closed in 2021 (peak multiples, low rates) is not a valid comp for 2025 (higher rates, tighter credit).

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