Confidential — Acquisition Brief The Deal Sheet · Feb 2026
Business-Level Analysis — Deal #69

Established Electrical Contracting Business Since 1978

Full acquisition analysis: financials, market context, valuation, risk assessment, and 100-day integration plan.

View Original Listing
Conditional Strong fundamentals with 46-year track record and debt-free operation, but asking price of 2x revenue ($1.5M) significantly exceeds reconstructed cash flow. Seller's $750K SDE claim is unrealistic—reconstructed analysis shows ~$336K true SDE. Requires aggressive price renegotiation to ~$900K-$1.1M for acceptable returns.
$1.2M
2024 Revenue
$336K
Est. SDE (Seller claims $750K)
2.7x-3.3x
Est. Fair Multiple SDE
$900K-$1.1M
Est. Fair Value
01 — Business Overview

At a Glance

A 46-year-old electrical contractor serving Broken Arrow and greater Tulsa with mixed residential, commercial, and light industrial work. The business operates debt-free with 7 employees (3 journeymen, 4 helpers) and 6 service trucks from a 7,000 SF leased facility. While the seller claims $750K SDE on $1.2M revenue (62.5% margin), industry benchmarks suggest true owner benefit is $336K after proper cost reconstruction. The $1.5M asking price represents 4.5x reconstructed SDE—well above market norms for this size operator.

6.0
Revenue Quality
Diversified commercial + residential mix with strong recurring base
7.0
Market Position
Las Vegas: extreme heat demand, population boom, construction surge
4.0
Information Quality
Limited public data — full financials behind NDA; requires verification

Key Strengths

  • 46-year operating history with established brand reputation in growing Tulsa metro market
  • Debt-free operation with all trucks and equipment owned free and clear
  • Diversified revenue mix across residential, commercial, and light industrial reduces sector concentration risk
  • Experienced workforce with 3 licensed journeymen provides operational continuity
  • Low facility cost at $3K/month ($36K annually) with lease through January 2027
  • Growing Broken Arrow market (2% annual population growth) supports demand expansion

Key Questions

  • How does seller justify $750K SDE claim? Request detailed P&L showing actual wages, materials, insurance, and overhead costs with supporting documentation.
  • What is revenue breakdown by customer type (residential vs. commercial vs. industrial) and customer concentration (top 10 accounts)?
  • Are the 3 journeymen licensed in their own names? Will they remain post-sale? What are current compensation levels?
  • What is backlog of signed contracts? What percentage of revenue is recurring service agreements vs. project-based work?
  • Facility lease expires January 2027—what are renewal terms and landlord's intentions? Any relocation risk or rent increase expected?
  • What electrical contractor licenses does the business hold? Are they transferable or does buyer need independent licensure?
  • What is accounts receivable aging? Any concentration in slow-paying commercial accounts?
  • Does owner perform billable field work or solely manage? If billing hours, how will revenue replace those hours post-exit?
  • What is historical revenue trend (last 3 years)? Has the business been growing, stable, or declining?
  • Are there any outstanding warranty claims, contract disputes, or insurance claims that could create post-closing liability?
02 — Financial Analysis

Reconstructed P&L

Estimated Income Statement
Line Item Amount % Revenue Benchmark
COGS (Materials) –$420,000 35.0% Industry avg: 35.0%
Direct Labor –$420,000 35.0% Industry avg: 35.0%
Gross Profit $360,000 30.0% Calculated
Vehicle / Fleet –$36,000 3.0% Industry range: 2-5%
Insurance (GL, WC, Auto) –$30,000 2.5% Industry range: 2-4%
Office / Admin / Software –$24,000 2.0% Industry range: 1-3%
Marketing –$12,000 1.0% Industry range: 0.5-3%
Rent / Facilities –$24,000 2.0% Industry range: 1-4%
Other Overhead –$18,000 1.5% Industry range: 1-3%
Depreciation –$4,800 0.4% Industry range: 0.3-0.5%
EBITDA (Est.) $216,000 18.0% Benchmark: 15–20% healthy
Estimated SDE ~$336,000 28.0%

SBA Financing Model

Estimated SDE of ~$336,000 can support SBA 7(a) debt service on a $1,500,000 acquisition. Assuming 10% down ($150,000) and a 10-year term at ~10.5% SBA rates, annual debt service is approximately $218,595. Estimated pre-tax income to owner: ~$117,405+ after debt service.

03 — Working Capital & Seasonality

Cash Flow Reality Check

$132K
Est. Working Capital Needed
$185K (May-June peak season)
Peak Capital Requirement
Low
Seasonality Risk
Monthly Revenue Seasonality (1.0 = Average Month)
Jan
0.85x
Feb
0.85x
Mar
0.95x
Apr
1.05x
May
1.10x
Jun
1.10x
Jul
1.05x
Aug
1.05x
Sep
1.00x
Oct
1.00x
Nov
0.95x
Dec
0.85x

Cash Conversion Cycle

Days Receivable
35 days
Days Payable
22 days
Net Cash Cycle
13 days
Assessment
Industry average: 15-25 days (this business is slightly better than average)

Working Capital Recommendations

  • Establish $150K Operating Line of Credit: Secure revolving credit facility before acquisition to cover May-June peak working capital needs ($185K) and provide buffer for delayed commercial receivables. Target rate: Prime + 2-3%.
  • Accelerate Commercial Collections: Implement progress billing on projects exceeding $10K to reduce cash cycle. Offer 2% 10-day discount to commercial customers currently paying in 45+ days. Target: reduce DSO from 35 to 28 days.
  • Negotiate Extended Payment Terms with Suppliers: Leverage 46-year operating history to negotiate net-45 or net-60 terms with primary electrical supply houses. Current 22 DPO can likely extend to 35-40 days, improving cash conversion cycle by ~15 days.
  • Build Pre-Season Material Inventory: Purchase $30K-$40K of common materials (wire, conduit, boxes, devices) in February-March at winter discounts to reduce lead times during peak season and lock in pricing before spring increases.
04 — Revenue Quality

How Sticky Is the Revenue?

Revenue Breakdown by Type
Commercial Service & Maintenance (Recurring) 35%
Residential Service Calls (Repeat) 30%
Commercial Project Work (One-Time) 25%
Light Industrial & New Construction (One-Time) 10%

Customer Concentration (Est.)

Top 1 Customer
~10%
Top 5 Customers
~25%
Top 10 Customers
~38%
Concentration Risk: Moderate — Moderate concentration with top customer likely representing $120K annually (10% of revenue). Diversified across residential and commercial reduces single-customer dependency, but loss of 1-2 major commercial accounts could impact cash flow significantly.

Revenue Retention Estimate: Est. 75-85% annual retention (typical for established electrical contractors with strong local reputation and recurring commercial relationships)

Estimated percentage of revenue retained after an ownership transition, based on industry benchmarks and business characteristics.

Churn Risk Factors

Ownership Transition Risk (Medium likelihood)
Mitigation: 46-year owner exit creates uncertainty—10-15% of customers may pause or switch during transition. Mitigate through joint customer visits, 6-month seller involvement, and immediate post-close communication campaign emphasizing continuity.
Commercial Contract Non-Renewal (Medium likelihood)
Mitigation: Commercial service agreements typically renew annually—new ownership may trigger competitive rebids. Mitigate by offering price locks for 2-year renewals and assigning dedicated account manager to top 10 commercial accounts.
Residential Customer Attrition (Low likelihood)
Mitigation: Residential service calls are transaction-based—customers care about quality and responsiveness, not ownership. Maintain current technicians and service quality standards. Build database for email marketing of seasonal promotions.
New Construction Pipeline Disruption (High likelihood)
Mitigation: Project-based work depends on GC relationships often tied to retiring owner personally. Expect 20-30% loss in first year. Offset by hiring estimator/PM with existing local GC relationships or focusing growth on service/maintenance vs. new construction.
03 — Valuation Assessment

What's This Business Worth?

Valuation Triangulation
Method Low Mid High
SDE Multiple (Reconstructed) $900,000 $1,000,000 $1,100,000
EBITDA Multiple (3.5x-4.5x) $756,000 $864,000 $972,000
Revenue Multiple (0.6x-0.8x) $720,000 $840,000 $960,000
Blended Fair Value
$790K-$1.01M

Premium Factors

46-year operating history with established reputation
5%
Debt-free operation with owned equipment
10%
Diversified service mix (residential/commercial/industrial)
5%

Discount Factors

Small scale ($1.2M revenue) limits institutional buyer interest
-10%
Lease expires January 2027—relocation/renewal risk
-15%
Key person risk with retiring owner after 46 years
-10%
Limited information quality—no detailed financials provided
-15%
Tight labor market for licensed electricians in Oklahoma
-10%
04 — Market Context

Market & Comparable Transactions

Broken Arrow is a thriving Tulsa suburb with population exceeding 115,000 and 2% annual growth, creating steady demand for electrical services across residential, commercial, and industrial sectors. The electrical contracting market is highly fragmented with 25-40 competitors ranging from independent operators to franchises like Mr. Electric. Oklahoma's skilled trades labor shortage (2.1M unfilled positions nationally by 2030) creates both opportunity and risk—strong pricing power but recruitment challenges. Recent regulatory changes doubled continuing education requirements (12 hours every 3 years as of January 2026), potentially reducing competition from smaller unlicensed operators.

ComparableRevenueMultipleLocation
Small electrical contractors (median)$1.7M2.55x SDENational
Lower middle market electrical contractors$15M-$40M6.2x-6.4x EBITDANational (2024-2025)
Mid-market premium operators$12M-$25M11.4x EBITDANational (Q4 2024)

Bull Case

The business operates in a supply-constrained market where electrician demand is growing 9.5% through 2034—triple the national average. With proper financial reconstruction revealing a credible $336K SDE, an acquisition at $900K-$1.1M (2.7x-3.3x) would generate strong returns under SBA financing. The debt-free operation, owned equipment, and experienced crew provide immediate operational continuity. Broken Arrow's 2% population growth and rising home values support organic expansion, while the fragmented competitive landscape offers bolt-on acquisition opportunities. A buyer with electrical contractor licensure could scale by adding 1-2 crews, expanding commercial work, and implementing modern CRM/dispatch systems—potentially reaching $2M+ revenue within 3 years.

Bear Case

The seller's $750K SDE claim is financially implausible—requiring less than 10% operating expenses on $1.2M revenue, which defies industry norms. At the $1.5M asking price (4.5x reconstructed SDE), debt service would consume 65% of cash flow, leaving minimal margin for working capital, growth investment, or economic downturns. The lease expires in 6 months with uncertain renewal terms, creating potential disruption and relocation costs. Three months of seller transition is insufficient for a 46-year owner-operator, risking customer and employee attrition. Oklahoma's electrician shortage (63K median salary can't attract sufficient talent) threatens crew expansion plans. If the owner performs billable field work, his exit removes both leadership and revenue-generating capacity simultaneously.

06 — Competitive Landscape

Who You're Up Against

25-40 electrical contractors in Broken Arrow and immediate Tulsa metro trade area
Est. Local Competitors
Fragmented
Market Structure
~15% (Mr. Electric and similar franchises represent minority of market; independents dominate)
Franchise Penetration
Key Local Competitors
Company Type Est. Revenue Threat Level
Tiger Electrical Services Independent $3M-$5M Larger independent with 20+ years experience, strong healthcare and commercial customer base, established Tulsa reputation—competes directly for commercial service contracts
Mr. Electric of Tulsa Franchise $1M-$2M Branded franchise with national marketing support and consumer recognition, primarily residential focus—competes on brand trust and online presence
Watt's Right Electric Independent $800K-$1.5M Residential specialist emphasizing emergency services and customer service—competes for same residential service call market with similar scale
Hot Shot Electric Independent $2M-$3M Multi-service capability including general contracting—competes for commercial projects through broader service offering and GC relationships
Firefly Electricians Independent $500K-$1M Highly rated local operator with strong online reviews and customer satisfaction scores—competes on reputation and growing market share in residential segment

Competitive Advantages

46-year operating history and brand recognition in Broken Arrow
Moderate
Diversified revenue mix (residential/commercial/industrial) vs. specialist competitors
Strong
Established customer relationships spanning multiple decades
Weak
Debt-free operation with owned equipment reduces cost structure vs. leveraged competitors
Moderate
Experienced journeyman workforce in tight labor market
Weak

Moat Assessment

NARROW MOAT. The business benefits from local reputation and established customer relationships built over 46 years, but electrical contracting has low switching costs and minimal proprietary technology or processes. Customers can easily move to competitors if service quality declines or pricing becomes uncompetitive. The primary defensibility comes from: (1) relationship inertia with long-term commercial accounts that prefer incumbent providers, (2) operational execution and crew quality in tight labor market where journeymen are scarce, and (3) local market knowledge and permitting relationships. However, ownership transition significantly weakens relationship-based advantages. Long-term moat depends on buyer's ability to retain key employees, maintain service quality, and develop recurring commercial contracts that create switching friction.

05 — Risk Assessment

Risk Scores & Due Diligence

8.0
Market Risk
Low — HVAC is essential in Las Vegas
3.0
Operational Risk
High — Labor + owner dependency unknown
3.0
Financial Risk
High — Estimated financials only

Due Diligence Priorities

  • 1. Financial Reconciliation: Obtain 3 years of tax returns, detailed P&Ls, and bank statements to validate actual SDE. Reconcile $750K claim against industry cost benchmarks. Verify owner salary treatment and identify all add-backs.
  • 2. License Transferability Assessment: Confirm business holds Oklahoma Unlimited Electrical Contractor license. Determine if transferable or buyer must independently qualify with 8,000 hours experience (4,000 commercial/industrial). Verify all journeymen hold valid licenses.
  • 3. Customer Concentration Analysis: Request customer list with trailing 12-month revenue by account. Assess concentration risk, contract terms, payment history, and retention likelihood post-ownership change. Verify service agreement renewal rates.
  • 4. Employee Retention Planning: Interview 3 journeymen to assess post-sale retention risk. Verify current compensation, licensure status, and non-compete restrictions. Develop retention incentive plan before closing.
  • 5. Facility Lease Negotiation: Immediately engage landlord to negotiate lease extension beyond January 2027. Assess relocation costs if renewal not possible. Evaluate alternative facilities in Broken Arrow trade area.
  • 6. Backlog and Pipeline Verification: Review all signed contracts, pending proposals, and recurring service agreements. Validate $1.2M annual run-rate is sustainable. Assess seasonality and project concentration risk.
  • 7. Insurance and Compliance Audit: Verify commercial general liability ($50K+ required), workers' compensation, and auto insurance are current. Review safety record, OSHA compliance, and any outstanding claims or violations.
08 — Transfer Checklist

What Needs to Transfer

$48K-$68K
Total Estimated Transfer Cost
$48K-$68K (excludes ongoing insurance)
4-8 weeks
Estimated Time to Complete
4-8 weeks (assumes buyer holds electrical contractor license)
Deal Transfer Checklist
License Oklahoma Unlimited Electrical Contractor License Critical
Cost: $300 application + 8,000 hours experience requirement Time: Immediate if buyer qualified; 4+ years if not Buyer must independently qualify with 8,000 hours experience (4,000 commercial/industrial). Non-transferable. Business cannot operate without licensed contractor.
License Journeyman Electrician Licenses (3 employees) Critical
Cost: $0 (employees retain individual licenses) Time: N/A Employees hold individual licenses. Retention critical—losing journeymen eliminates capacity to perform work legally.
License City of Broken Arrow Business License
Cost: $50-$150 Time: 1-2 weeks Standard municipal business license. Routine transfer.
Insurance Commercial General Liability Insurance ($50K+ required) Critical
Cost: $8K-$12K annually Time: 2-3 weeks Oklahoma CIB requires minimum $50K coverage. New policy required at closing. Obtain quotes during due diligence to validate cost.
Insurance Workers' Compensation Insurance Critical
Cost: $15K-$20K annually (7 employees, high-risk classification) Time: 2-3 weeks Required for all electrical contractors in Oklahoma. Cost varies by claims history—request 3-year loss runs during due diligence.
Insurance Commercial Auto Insurance (6 vehicles) Critical
Cost: $8K-$12K annually Time: 1-2 weeks Coverage for 6 service trucks. Obtain quotes based on vehicle VINs and driver records.
Contract Facility Lease (7,000 SF, expires January 2027) Critical
Cost: $3K/month current; renewal terms TBD Time: Negotiate before closing Lease expires in 6 months. MUST negotiate assignment and extension before closing. Relocation would cost $30K-$50K and disrupt operations.
Contract Supplier Accounts (electrical supply houses)
Cost: $0 (may require personal guarantee) Time: 2-4 weeks Transfer existing net-30 accounts or establish new credit terms. Buyer may need to provide financial statements or PG initially.
Contract Customer Service Agreements (commercial maintenance contracts)
Cost: $0 Time: Review and assign at closing Review all recurring service agreements for assignability. Most are assignable but may have termination clauses triggered by ownership change.
Regulatory Oklahoma Tax Commission Sales Tax Permit Critical
Cost: $0 Time: 1 week New permit required in buyer's name. Close out seller's account at closing to avoid liability for uncollected sales tax.
Regulatory Federal EIN and State Tax Accounts Critical
Cost: $0 Time: Immediate (EIN), 1-2 weeks (state accounts) Asset purchase requires new EIN. Establish Oklahoma withholding, unemployment, and sales tax accounts before first payroll.
Regulatory Continuing Education Compliance (12 hours/3 years)
Cost: $500-$1K per licensed individual Time: Ongoing Oklahoma doubled CE requirement effective January 2026. Verify all journeymen and buyer are current. Build compliance into annual budget.
Operational Vehicle Titles (6 service trucks)
Cost: $50 per vehicle title transfer Time: 1-2 weeks Verify all vehicles titled in business name with no liens. Transfer titles at closing through Oklahoma Tax Commission.
Operational Phone Number and Domain Name
Cost: $0 Time: Immediate Transfer business phone number (critical for customer continuity) and domain name at closing. Port number to buyer's carrier.
Operational Key Employee Retention Agreements Critical
Cost: $15K (3 journeymen × $5K retention bonuses) Time: Negotiate before closing Implement retention agreements with 3 journeymen before closing. Structure as $5K bonuses vesting at 12 months post-close. Non-competes if enforceable in Oklahoma.

Potential Deal Breakers

  • Buyer lacks Oklahoma Unlimited Electrical Contractor License and cannot qualify (8,000 hours experience required—would make business non-operational)
  • Landlord refuses lease assignment or extension beyond January 2027 (relocation would cost $40K+ and disrupt customer relationships)
  • Loss of 2+ journeymen electricians during transition (eliminates operational capacity and revenue-generating ability)
  • Discovery that business lacks required insurance or has significant outstanding claims creating successor liability
06 — Post-Acquisition Plan

100-Day Integration Playbook

Transition (Months 1-3)
Stabilization and Knowledge Transfer
Secure operational continuity through customer introductions, employee retention, and process documentation during seller's 3-month transition period.
  • Accompany seller on key customer visits to transfer relationships (focus on top 20 accounts representing 50%+ revenue)
  • Implement retention bonuses for 3 journeymen ($5K each vesting at 12 months post-close)
  • Document all vendor relationships, pricing agreements, and operational procedures
  • Negotiate lease extension with landlord before January 2027 expiration
  • Obtain Oklahoma Unlimited Electrical Contractor license if buyer doesn't hold one (requires 8,000 hours experience)
Optimization (Months 4-9)
Operational Efficiency and Revenue Quality
Implement systems to improve profitability, reduce owner dependency, and increase commercial/industrial revenue mix.
  • Deploy field service management software (ServiceTitan or similar) to improve dispatch efficiency and reduce administrative time
  • Implement formal estimating process with margin targets: 35% gross margin minimum on new projects
  • Shift marketing focus toward higher-margin commercial service agreements and away from low-margin residential service calls
  • Hire office manager/dispatcher to remove owner from daily scheduling (cost: $45K annually)
  • Develop standardized safety and quality processes to reduce insurance claims and improve crew productivity
Growth (Months 10-24)
Scale and Market Expansion
Add capacity through crew expansion, geographic reach, and service line development to achieve $2M revenue target.
  • Recruit and hire 1 additional journeyman and 2 helpers to form second crew (target revenue add: $400K annually)
  • Expand service area into South Tulsa and Bixby markets with additional service truck
  • Develop recurring commercial maintenance contracts targeting 20% of revenue (predictable cash flow, higher margins)
  • Launch generator installation service line capitalizing on Oklahoma storm season demand
  • Explore bolt-on acquisitions of smaller 1-2 person electrical operators in Tulsa metro to consolidate market share

Value Creation Waterfall (3-Year Outlook)

Acquisition Price
$2.2M
+ Organic Revenue Growth (15%/yr)
+$2.1M Rev
+ Margin Expansion (to 20% EBITDA)
+$250K EBITDA
+ Multiple Expansion (3.5x → 5.5x)
+$2.0M uplift
Est. Enterprise Value (Year 3)
$5.5M – $7.0M
07 — Final Recommendation

Our Verdict

Verdict: Conditional — Proceed to LOI

PASS at $1.5M asking price. The seller's $750K SDE claim is unsupported by industry cost structures—reconstructed analysis shows $336K true SDE, making the asking price 4.5x cash flow. At this valuation, debt service would consume 65% of cash flow, creating unacceptable risk. However, the underlying business has merit: 46-year track record, debt-free operation, owned equipment, and favorable market dynamics in growing Broken Arrow. COUNTER-OFFER at $900K-$950K (2.7x-2.8x reconstructed SDE), contingent on full financial due diligence validation and 6-month seller transition. At this price, SBA financing would yield acceptable 1.5x+ debt service coverage and potential for strong returns through operational improvements and scale expansion.

Recommended Next Steps

  1. Request 3 years of business tax returns (1120/1120S), detailed P&Ls, and trailing 12-month bank statements to validate actual profitability
  2. Submit written LOI at $900K-$950K with 30-day exclusivity, contingent on satisfactory due diligence and 6-month seller transition commitment
  3. Verify Oklahoma Unlimited Electrical Contractor license transferability or confirm buyer's qualification path (8,000 hours experience requirement)
  4. Conduct on-site visit to assess equipment condition (6 trucks, tools, inventory), meet 3 journeymen, and evaluate facility suitability
  5. Interview top 10 customers (representing ~40% revenue) to assess relationship strength and retention likelihood post-sale
  6. Engage commercial insurance broker to quote GL, WC, and auto coverage—validate seller's $30K estimate and identify any red flags
  7. Negotiate lease extension with landlord immediately—current lease expires January 2027, creating near-term relocation risk if not resolved

Suggested Offer Structure

$900K-$950K (2.7x-2.8x reconstructed SDE) with 30-day exclusivity, contingent on: (1) full financial validation showing minimum $320K true SDE, (2) 6-month seller transition, (3) retention of all 3 journeymen, (4) lease extension through January 2029+, (5) no customer concentration exceeding 15% with any single account. Structure as asset purchase with $90K-$95K down (10%) and SBA 7(a) financing. Include seller note of $50K (5% of price) subordinated to SBA, payable over 3 years, to demonstrate seller confidence in business sustainability.

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Sources

BizBuySell Listing #2531584 · Oklahoma Construction Industries Board licensing requirements · U.S. Bureau of Labor Statistics electrician employment projections · IBISWorld electrical contractors industry benchmarks · Tulsa Regional Chamber economic data · DealStats small business valuation multiples