Scored Listing·Roofing·Updated 2026-05-02
Upper bandScore band 75–85Composite

Roofing contractor, 61% replacement and maintenance revenue, warranty reserve in cost structure

§ 01 · Observed

What was documented in diligence.

Revenue breakdown: $1.2M replacement/maintenance (61%), $760,000 storm/insurance (39%). Storm revenue normalized against 3-year average: trailing 12-month storm revenue was within 8% of the 3-year average — no material event-year spike. Warranty reserve: seller accrues 3% of installation revenue annually into a reserve account — $36,000 current balance; documented claim history shows average 1.8% annual claim rate. Manufacturer preferred-contractor status: GAF Master Elite registered to operating entity, transferable to qualified new owner. Subcontractor crews: 2 of 4 crews on multi-year agreements with entity (not owner-personal).

§ 02 · Outcome

What happened.

Signed at 3.2× SDE. Lender DSCR 1.24× after warranty reserve normalization. Closed without repricing.

§ 03 · Structural Pattern

How this deal fits the four-pillar framework.

Upper-band placement reflects maintenance revenue dominance above 50%, explicit warranty reserve in the cost structure, and entity-registered manufacturer status. The absence of a storm-event year in the trailing period is a rare structural advantage in roofing — most deals require event-year normalization.

This is an anonymized composite drawn from observable structural patterns in the sample window. It is not a specific deal. The structural pattern, band placement, and outcome reflect commonly observed combinations; a future consented case study will replace this entry.

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Methodology · Acquidex v1.0, §3.4 (Earnings Quality), §3.3 (Transferability), §5.1 (Add-Back Stripping per SBA SOP 50 10 8). Methodology paper forthcoming Q3 2026.

Sources · BizBuySell closed-deal data, IBBA Market Pulse Q3–4 2025 and Q1 2026, Pratt's Stats SMB transaction database, Acquidex direct deal observations.

Author · Avery Hastings, CPA. Methodology pressure-test reviewers TBA in v1.0 publication.

Roofing contractor, 61% replacement and maintenance revenue, warranty reserve in cost structure — Scored Roofing Deal | Acquidex | Acquidex