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JANITORIAL · Q2 2026 · 4-item pre-LOI diligence checklist · 2 Critical · 2 High · 0 MediumMETHODOLOGY · Acquidex v1.0 · Anchored to AQX-IR-JAN-2026Q2 · Sample window Q2 2026 public market-rate sweepCRITICAL 01 · Reconcile site roster to payroll · EARNINGS QUALITY pillarCRITICAL 02 · Read every major customer contract · TRANSFERABILITY pillarCRITICAL 03 · Build customer-level gross margin · PRICING pillarLIVE · Pre-LOI verifications a sophisticated buyer should clear before signing an LOIJANITORIAL · Q2 2026 · 4-item pre-LOI diligence checklist · 2 Critical · 2 High · 0 MediumMETHODOLOGY · Acquidex v1.0 · Anchored to AQX-IR-JAN-2026Q2 · Sample window Q2 2026 public market-rate sweepCRITICAL 01 · Reconcile site roster to payroll · EARNINGS QUALITY pillarCRITICAL 02 · Read every major customer contract · TRANSFERABILITY pillarCRITICAL 03 · Build customer-level gross margin · PRICING pillarLIVE · Pre-LOI verifications a sophisticated buyer should clear before signing an LOI

Q2 2026 Janitorial Pre-LOI Diligence

The complete janitorial pre-LOI diligence checklist.

Every Janitorial acquisition verification a sophisticated buyer should clear before signing a letter of intent — grouped by category, tagged by pillar and severity, anchored to the Q2 2026 Janitorial Atlas.

4

Total items

2

Critical · pre-LOI

2

High · post-LOI risk

0

Medium · diligence period

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Severity legend

critical Will cause SBA fall-through or a deal break if missed. Verify before LOI.

high Post-LOI repricing risk. Verify in the diligence period or accept the haircut.

medium Diligence-period verification. Will not kill the deal but compounds working-capital and post-close risk.

01

Category 01 · 1 item

Labor normalization

Reconcile site roster to payroll

Why:Labor is the largest earnings-quality swing factor.

Check:Site schedule · payroll register · overtime · workers compensation class codes

critical

Earnings Quality

02

Category 02 · 1 item

Contract transfer

Read every major customer contract

Why:Termination rights and renewal dates determine revenue durability.

Check:MSA · scope of work · renewal clause · price escalator · assignment clause

critical

Transferability

03

Category 03 · 1 item

Unit economics

Build customer-level gross margin

Why:Blended margin hides underpriced sites.

Check:Revenue by account · labor hours · supplies · travel time · supervisor allocation

high

Pricing

04

Category 04 · 1 item

Management depth

Verify supervisor coverage

Why:Owner-dispatched operations are less transferable.

Check:Supervisor roster · escalation logs · inspection checklist · customer complaint history

high

Transferability

Methodology & sourcing

This checklist is anchored to the Q2 2026 Janitorial Industry Atlas (AQX-IR-JAN-2026Q2, sample window Q2 2026 public market-rate sweep). Items reflect Q2 2026 deal evidence, current federal, state, and (where applicable) Japanese national and prefectural regulatory regimes, and Acquidex direct deal observations. Sources mirror the parent Atlas — see the methodology section of the Atlas for the full citation list.

Disclaimer & limitations

Informational only. This list does not constitute legal, accounting, tax, fiduciary, or investment advice; reading it does not create an advisory relationship. Acquidex, Avery Hastings, CPA, and any contributors disclaim all warranties as to completeness or fitness for any specific transaction.

Not exhaustive. The list reflects observed Q1 2026 findings and known regulatory regimes; it does not, and cannot, surface every jurisdiction-, structure-, or counterparty-specific item that may be material to a given deal. Edge cases — owner financing, ESOP, asset vs stock structuring, multi-state nexus, foreign ownership reporting, CFIUS exposure, prefectural variation, and similar — are deliberately out of scope of a single checklist and require deal-specific advisory.

Engage qualified professionals. Every item listed should be verified by a licensed CPA, an M&A attorney admitted in the relevant jurisdictions, and an industry-specific operating professional (Janitorial master license-holder, OEM channel advisor, or sector-experienced consultant). For Japan-side items, engage 公認会計士 (Certified Public Accountant), 弁護士 (bengoshi), and a 司法書士 (judicial scrivener) for commercial-registry filings.

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Janitorial Pre-LOI Diligence Checklist · Q2 2026 — Acquidex Intelligence | Acquidex