Confidential — Acquisition Brief The Deal Sheet · Feb 2026
Business-Level Analysis — Deal #70

HVAC Distribution Company Established Market Leader

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

View Original Listing
Conditional Strong B2B distribution model with $33M revenue and defensible margins, but asking 9.1x EBITDA in intensely competitive PE-dominated market. Requires deep diligence on customer concentration, inventory risk, and real estate terms.
$33,000,000
2024 Revenue
$5,262,000
Est. SDE
7.0-8.0x
Est. Fair Multiple EBITDA
$24,000,000-$28,000,000
Est. Fair Value
01 — Business Overview

At a Glance

Premier dual-location HVAC distributor serving Miami contractor network with $33M revenue and $3.3M reported EBITDA (10% margin). Operating since 2015 with 21 employees across two strategically positioned distribution hubs. B2B logistics platform benefits from A2L refrigerant transition tailwind driving forced equipment upgrades. Asking $30M (9.1x EBITDA) positions as lower-middle-market PE platform or strategic add-on.

75.0
Revenue Quality
Diversified commercial + residential mix with strong recurring base
70.0
Market Position
Las Vegas: extreme heat demand, population boom, construction surge
60.0
Information Quality
Limited public data — full financials behind NDA; requires verification

Key Strengths

  • High-margin B2B distribution model with 27.4% gross margins vs. typical HVAC service businesses
  • Dual-location infrastructure with advanced material handling and vertical racking maximizes operational efficiency
  • A2L refrigerant transition creates sustained replacement cycle tailwind through 2030+
  • Miami year-round cooling demand (10+ months) drives consistent contractor purchasing patterns
  • Established 11-year operating history with proven logistics blueprint ready for geographic replication

Key Questions

  • What is actual customer concentration? Top 10 customers as % of revenue?
  • Are distribution facilities owned or leased? What are lease terms, rates, and remaining duration?
  • What is inventory turnover rate and current inventory value? Risk of obsolescence with A2L transition?
  • How many active contractor accounts? What is customer retention rate and average account age?
  • What brands/manufacturers does business distribute? Are agreements exclusive or transferable?
  • What is actual EBITDA reconciliation? Reported $3.3M seems low given $9M gross profit and modest overhead.
  • Who are the 21 employees? Key person dependencies? Warehouse/logistics vs. sales roles?
  • What working capital is included in purchase price? Inventory, receivables, payables treatment?
  • Any related-party transactions? Owner real estate, vehicles, or service agreements?
  • Why is owner selling after building to $33M scale? Retirement, market concerns, or operational challenges?
02 — Financial Analysis

Reconstructed P&L

Estimated Income Statement
Line Item Amount % Revenue Benchmark
COGS (Materials) –$12,804,000 38.8% Industry avg: 38.8%
Direct Labor –$11,154,000 33.8% Industry avg: 33.8%
Gross Profit $9,042,000 27.4% Calculated
Vehicle / Fleet –$990,000 3.0% Industry range: 2-5%
Insurance (GL, WC, Auto) –$825,000 2.5% Industry range: 2-4%
Office / Admin / Software –$660,000 2.0% Industry range: 1-3%
Marketing –$330,000 1.0% Industry range: 0.5-3%
Rent / Facilities –$660,000 2.0% Industry range: 1-4%
Other Overhead –$495,000 1.5% Industry range: 1-3%
Depreciation –$132,000 0.4% Industry range: 0.3-0.5%
EBITDA (Est.) $5,082,000 15.4% Benchmark: 15–20% healthy
Estimated SDE ~$5,262,000 15.9%

SBA Financing Model

Estimated SDE of ~$5,262,000 can support SBA 7(a) debt service on a $30,000,000 acquisition. Assuming 10% down ($3,000,000) and a 10-year term at ~10.5% SBA rates, annual debt service is approximately $4,371,894. Estimated pre-tax income to owner: ~$890,106+ after debt service.

03 — Working Capital & Seasonality

Cash Flow Reality Check

$3,960,000
Est. Working Capital Needed
$5,544,000
Peak Capital Requirement
Medium
Seasonality Risk
Monthly Revenue Seasonality (1.0 = Average Month)
Jan
0.60x
Feb
0.65x
Mar
0.80x
Apr
0.95x
May
1.20x
Jun
1.45x
Jul
1.50x
Aug
1.45x
Sep
1.15x
Oct
0.90x
Nov
0.70x
Dec
0.65x

Cash Conversion Cycle

Days Receivable
35 days
Days Payable
25 days
Net Cash Cycle
10 days
Assessment
Healthy — short cash cycle vs. distribution industry avg 20-30 days

Working Capital Recommendations

  • Establish $1.5-2M revolving credit facility: Secure asset-based lending facility using inventory and receivables as collateral to cover Jan-Feb cash shortfalls. Structure with seasonal advance rate adjustments to accommodate peak summer inventory build.
  • Implement early-pay contractor incentives during slow season: Offer 2-3% discount for payment within 10 days during Jan-Mar to accelerate cash conversion and reduce working capital strain. Target $150K-200K incremental cash flow during slowest quarter.
  • Negotiate extended supplier payment terms: Leverage $33M annual purchasing volume to secure net-45 or net-60 terms from major manufacturers, particularly for Q1-Q2 inventory builds. Aim to extend days payable from 25 to 35-40 days, improving cash cycle by $330K-530K.
  • Optimize inventory levels for seasonal demand patterns: Use 3-year sales data to build predictive model reducing safety stock during slow season (Jan-Apr) while ensuring adequate peak season inventory (May-Aug). Target 10% inventory reduction during Q1 to free $400K-500K working capital.
04 — Revenue Quality

How Sticky Is the Revenue?

Revenue Breakdown by Type
Recurring Contractor Purchases (Repeat) 65%
Seasonal Peak Demand (May-Aug) (Recurring) 25%
Project-Based / Commercial Installs (One-Time) 10%

Customer Concentration (Est.)

Top 1 Customer
~8%
Top 5 Customers
~20%
Top 10 Customers
~30%
Concentration Risk: Low — Est. Low concentration favorable for distribution model, but requires verification. B2B platforms typically serve 200-500 contractor accounts with natural concentration in top 10-15 high-volume installers.

Revenue Retention Estimate: Est. 85-90% annual contractor retention based on typical distribution relationships — contractors sticky due to credit terms, product availability, and delivery logistics

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

Churn Risk Factors

Major contractor acquisition by PE-backed platform (Medium likelihood)
Mitigation: Diversify customer base, secure long-term supply agreements with top 20 accounts, monitor PE acquisition activity targeting local contractors
Competitor launches price war or exclusive brand partnerships (Medium likelihood)
Mitigation: Strengthen manufacturer relationships, differentiate on service (same-day delivery, technical support, financing), implement loyalty rebate programs
Direct manufacturer-to-contractor sales bypass distribution channel (Low likelihood)
Mitigation: Emphasize distribution value-add (inventory, logistics, credit terms, technical support) that manufacturers unwilling to provide directly. Monitor for disintermediation trends.
Economic downturn reduces contractor purchasing and new construction activity (Medium likelihood)
Mitigation: Shift marketing to repair/replacement segment (more recession-resistant than new construction). Build contractor financing program to sustain purchasing during tight credit markets.
03 — Valuation Assessment

What's This Business Worth?

Valuation Triangulation
Method Low Mid High
EBITDA Multiple $24,000,000 $28,000,000 $32,000,000
SDE Multiple $21,000,000 $26,000,000 $31,500,000
Revenue Multiple $19,800,000 $23,100,000 $26,400,000
Blended Fair Value
$24,000,000-$28,000,000

Premium Factors

Dual-location infrastructure with scalable operational blueprint
8%
A2L refrigerant transition tailwind driving sustained equipment replacement cycle
9%
B2B distribution model with higher margins than typical HVAC service businesses
7%
Miami year-round demand market with 10+ months cooling season
7%

Discount Factors

Unknown customer concentration risk in B2B distribution model
8%
Inventory obsolescence risk with A2L transition potentially stranding R-410A equipment
7%
Reported EBITDA of $3.3M seems understated given reconstructed $5.1M estimate
9%
Intensely competitive consolidating market with aggressive PE buyer activity
6%
Unknown lease terms on critical distribution facilities — could materially impact valuation
8%
04 — Market Context

Market & Comparable Transactions

Miami HVAC market characterized by year-round demand (10+ months cooling), driving sustained contractor purchasing. Market is consolidating rapidly — PE add-on acquisition volume up 88% YoY with platforms like Apex (100+ acquisitions), Sila Services ($1.7B Goldman-backed), and Wrench Group aggressively acquiring. 353+ HVAC companies operate locally with 62 major operators. Distribution businesses benefit from recurring contractor relationships but face inventory management complexity as A2L refrigerant transition creates potential for stranded R-410A stock. Comparable transactions show residential HVAC at 8.0-9.2x EBITDA, commercial at 7.4-7.9x for $1-5M EBITDA businesses. Asking 9.1x positions at top of range, suggesting seller expects strategic or PE premium.

ComparableRevenueMultipleLocation
Air Around the Clock acquired by Flint Group — 40-year South Florida HVAC/plumbing serving Miami-Dade, Broward, Palm BeachNot disclosedNot disclosedSouth Florida
Residential HVAC business $1-5M EBITDA (First Page Sage Q1 2025 data)$1-5M EBITDA8.0-9.2x EBITDAFlorida
Commercial HVAC business $1-5M EBITDA (First Page Sage Q1 2025 data)$1-5M EBITDA7.4-7.9x EBITDAFlorida

Bull Case

B2B distribution model captures contractor spend without field service complexity or technician labor constraints plaguing service businesses. Dual-location infrastructure provides immediate scale advantages and replication blueprint for adjacent markets (Orlando, Tampa, Jacksonville). A2L transition forces complete equipment replacement cycle through 2030, driving 5-7 years of sustained tailwind as contractors stock new refrigerant-compliant systems. Miami's relentless cooling demand and salt-air corrosion (30-40% faster equipment deterioration) creates predictable replacement cycles. Reconstructed $5.1M EBITDA at 7.0x yields $36M enterprise value — significant upside if seller reconciles to higher normalized earnings. Strategic acquirer could leverage existing contractor relationships for cross-sell of complementary products (commercial refrigeration, IAQ, controls).

Bear Case

Asking 9.1x EBITDA in consolidating market where PE buyers dominate may reflect unrealistic valuation expectations. Unknown customer concentration could reveal 30-40% revenue from top 5 contractor accounts, creating catastrophic downside risk if major customer is lost or acquired by competitor. A2L transition cuts both ways — inventory risk of stranded R-410A equipment could require $500K-$1M+ write-down. Distribution margins compress during economic downturns as contractors delay purchases and negotiate harder on price. Real estate could be owner-controlled with above-market rents inflating EBITDA. $3.96M working capital requirement plus $5.54M peak capital need strains cash flow — SBA model shows only $890K annual cash after debt service, leaving minimal cushion. Miami's 58% higher cost of living drives wage inflation pressure. Seller's refusal to disclose sale reason after building to $33M scale raises concern about hidden operational or competitive issues.

06 — Competitive Landscape

Who You're Up Against

353+ HVAC companies/technicians; 62 major operators; limited direct distribution competitors disclosed
Est. Local Competitors
Consolidating
Market Structure
Moderate — TemperaturePro, Aire Serv present but distribution market less franchise-driven than service
Franchise Penetration
Key Local Competitors
Company Type Est. Revenue Threat Level
Apex Service Partners PE-Backed $500M+ platform (100+ acquisitions) Largest HVAC consolidator; aggressive Florida expansion; vertical integration risk if platform launches captive distribution to acquired service businesses
Sila Services PE-Backed $1.7B platform Goldman Sachs-backed; significant add-on acquisition activity 2025-2026; potential to integrate supply chain and bypass independent distributors
Wrench Group PE-Backed $300M+ estimated Active residential/light commercial consolidator; ownership transitions indicate ongoing PE interest in HVAC sector
Service Experts Florida PE-Backed $100M+ estimated Florida operations Established PE-backed operator with Florida footprint; scale enables direct manufacturer relationships
Ferguson HVAC (national distributor) PE-Backed $2B+ HVAC segment (national) National publicly-traded distributor with Miami presence; scale advantages on pricing, inventory breadth, and logistics infrastructure
Watsco (national distributor) PE-Backed $7B+ (national leader) Largest HVAC distributor in North America; strong Southeast presence; technology-enabled platform with contractor apps and digital tools
Local independent distributors Independent $5M-50M range Fragmented competitive set with localized contractor relationships; vulnerable to PE roll-up but aggregate market share significant

Competitive Advantages

Dual-location distribution infrastructure with optimized vertical racking
Moderate
Established contractor relationships in year-round demand market
Moderate
Early positioning for A2L refrigerant transition inventory
Weak
27.4% gross margin suggests strong supplier relationships or specialty product mix
Moderate

Moat Assessment

Narrow moat primarily driven by logistics infrastructure and contractor switching costs. Distribution businesses benefit from relationship stickiness (credit terms, delivery reliability, product availability) but face structural risks from vertical integration by PE-backed service platforms and scale advantages of national distributors (Ferguson, Watsco). Geographic density and same-day delivery capability create local advantage, but competitive moat narrows as PE consolidation enables larger competitors to build parallel infrastructure. A2L transition provides 3-5 year window before commoditization. Long-term defensibility requires differentiation beyond logistics — technical expertise, financing programs, or exclusive brand partnerships.

05 — Risk Assessment

Risk Scores & Due Diligence

5.5
Market Risk
Medium — HVAC is essential in Las Vegas
5.5
Operational Risk
Medium — Labor + owner dependency unknown
3.0
Financial Risk
High — Estimated financials only

Due Diligence Priorities

  • 1. Customer Concentration Analysis: Obtain complete customer list with 3-year revenue history. Identify top 20 customers, contract terms, pricing agreements, and account tenure. Assess switching risk and competitive threats to major accounts.
  • 2. EBITDA Reconciliation and Quality of Earnings: Engage QofE provider to reconcile reported $3.3M EBITDA vs. reconstructed $5.1M. Identify all add-backs, related-party transactions, owner perks, and one-time expenses. Verify inventory accounting, COGS accuracy, and revenue recognition.
  • 3. Real Estate and Lease Terms Verification: Obtain full lease agreements for both distribution facilities. Verify ownership structure, identify related-party relationships, benchmark rents to market, assess remaining term and renewal options, confirm transferability.
  • 4. Inventory Analysis and A2L Transition Risk: Conduct physical inventory audit with aging analysis. Assess R-410A equipment at risk of obsolescence vs. A2L-compliant stock. Review supplier agreements, return policies, and inventory financing arrangements. Calculate turnover rate and obsolescence reserve adequacy.
  • 5. Supplier and Brand Agreement Review: Obtain all manufacturer/distributor agreements. Assess exclusivity, territory rights, pricing terms, volume commitments, and transferability. Identify key person dependencies and owner relationships critical to supplier access.
08 — Transfer Checklist

What Needs to Transfer

$160,500-$253,500
Total Estimated Transfer Cost
90-120 days
Estimated Time to Complete
90-120 days for complete transition (with manufacturer agreement transfer as critical path)
Deal Transfer Checklist
License Florida HVAC contractor licenses (Class A or B) — verify if business holds licenses or operates as wholesale-only
Cost: $500-1,000 Time: 30-60 days Distribution may not require contractor license if selling wholesale-only to licensed contractors. Verify with DBPR whether business classification requires licensure.
License Miami-Dade competency card (if operating as contractor vs. distributor)
Cost: $300-500 Time: 30-45 days Required only if business performs installation/service work. Pure distribution likely exempt. Clarify business model during diligence.
License EPA Section 608 Certification for any employees handling refrigerants Critical
Cost: $0 (employee responsibility) Time: N/A Individual certification non-transferable. Verify all warehouse/delivery staff handling refrigerants are certified. Immediate compliance check required at closing.
Insurance General liability insurance ($1M+ recommended for distribution) Critical
Cost: $15,000-25,000/year Time: 2-4 weeks Secure binder prior to closing. Distribution carries product liability risk. Verify current coverage limits and loss history for underwriting purposes.
Insurance Workers compensation insurance (mandatory with employees) Critical
Cost: $35,000-55,000/year (21 employees) Time: 2-4 weeks Warehouse/logistics work classified as moderate-risk. Obtain quote based on payroll and loss history. Required before Day 1 operations.
Insurance Commercial auto insurance (delivery fleet) Critical
Cost: $25,000-40,000/year Time: 2-3 weeks Cover all delivery vehicles. Verify fleet size, driver records, and accident history. High-cost line in Miami market.
Insurance Property/inventory insurance for two warehouse locations Critical
Cost: $40,000-60,000/year Time: 3-4 weeks Hurricane zone requires windstorm coverage. Insure inventory at full replacement value ($3-5M+). Verify lender requirements if inventory-financed.
Contract Manufacturer/supplier distributor agreements Critical
Cost: $5,000-15,000 (legal review) Time: 60-90 days DEAL BREAKER: Must obtain consent and confirm pricing/territory rights transfer. Non-transferability could destroy business value. Demand copies during LOI phase.
Contract Real estate leases for both distribution facilities Critical
Cost: $0-10,000 (landlord consent fee) Time: 30-60 days DEAL BREAKER: Verify assignment rights, remaining term, renewal options, rent rates. Related-party leases require special scrutiny. Secure landlord estoppel certificates.
Contract Customer contracts/credit agreements with contractors
Cost: $5,000-10,000 (legal review + notices) Time: 30-45 days Review top 20 customer agreements for change-of-control provisions. Most distribution relationships operate on standard credit terms without formal contracts.
Contract Vehicle leases (if fleet is leased vs. owned)
Cost: $2,000-5,000 (lessor fees) Time: 15-30 days Verify ownership vs. lease status of delivery vehicles. If leased, confirm assignment rights and remaining lease terms. May be more efficient to purchase vehicles outright at closing.
Regulatory Sales tax permit (Florida Department of Revenue) Critical
Cost: $0 Time: 1-2 weeks New entity must register for sales tax collection. Verify seller's compliance history and any outstanding tax liabilities. Obtain tax clearance certificate at closing.
Regulatory Federal EIN and state tax registrations Critical
Cost: $0 Time: 1-2 weeks New entity requires new EIN. Register for Florida reemployment tax and corporate income tax (if applicable). Straightforward administrative process.
Regulatory Hazardous materials handling permits (refrigerants) Critical
Cost: $500-2,000 Time: 30-45 days Verify EPA compliance for refrigerant storage/handling. Check for any environmental violations or remediation obligations. Obtain transfer approval from environmental agency.
Operational Warehouse management system (WMS) and business software Critical
Cost: $5,000-15,000 (license transfer + training) Time: 30-60 days Identify all software systems (WMS, accounting, CRM). Verify license transferability or budget for new subscriptions. Plan 60-day parallel operation for data migration.
Operational Inventory transition and physical count validation Critical
Cost: $10,000-25,000 (audit + logistics) Time: 2-4 weeks pre-close Conduct full physical inventory count within 5 days of closing. Reconcile to balance sheet. Establish inventory true-up mechanism in purchase agreement (typically +/- 5% tolerance).
Operational Employee retention and benefit plan transitions Critical
Cost: $15,000-30,000 (retention bonuses) Time: 30-45 days Identify key personnel (warehouse manager, logistics coordinator, sales leads). Structure retention bonuses (10-15% of salary for 12-month stay). Transition health insurance, 401(k) immediately.
Operational Phone numbers, email domain, and contractor portal access
Cost: $2,000-5,000 Time: 2-3 weeks Transfer or forward existing phone numbers to avoid contractor disruption. Migrate email domain and online ordering portal. Budget for IT contractor support during transition.

Potential Deal Breakers

  • Non-transferable manufacturer/supplier distributor agreements — could eliminate 50-100% of revenue if major brands refuse to approve new owner
  • Related-party real estate leases at above-market rents without assignment rights — could require immediate relocation at $500K-$1M+ cost
  • Undisclosed environmental violations or refrigerant handling non-compliance — potential $50K-500K remediation costs plus regulatory penalties
06 — Post-Acquisition Plan

100-Day Integration Playbook

Days 1-30
Stabilize Operations
Secure customer and supplier relationships, retain key employees, validate financial controls
  • Meet personally with top 20 contractor accounts to affirm continuity and address concerns
  • Conduct supplier outreach to confirm distributor agreements transfer and maintain pricing terms
  • Implement retention bonuses for warehouse manager, logistics coordinator, and sales leads
  • Install weekly cash flow monitoring with daily AR/AP tracking during transition period
  • Audit physical inventory and reconcile to accounting records
Days 31-90
Operational Assessment
Deep dive into operations, identify inefficiencies, assess growth constraints
  • Map complete customer journey from order placement through delivery and payment
  • Analyze inventory turnover by product category — identify slow-moving stock for clearance
  • Benchmark warehouse productivity metrics (picks per hour, space utilization, delivery times) against distribution industry standards
  • Assess technology stack — evaluate WMS, accounting system, and contractor portal capabilities
  • Conduct employee skip-level meetings to identify operational bottlenecks and improvement opportunities
Months 4-6
Quick Wins Implementation
Execute immediate margin and efficiency improvements
  • Launch contractor portal for 24/7 online ordering and account management — reduce phone order volume 30-40%
  • Renegotiate insurance policies (GL, WC, auto fleet) with broker competition — target 10-15% savings ($82K-$124K annually)
  • Implement dynamic pricing system with manufacturer rebate tracking to capture margin expansion opportunities
  • Optimize delivery routing with route planning software to reduce fuel costs and expand service radius
  • Accelerate A2L equipment inventory build while clearing R-410A stock through aggressive contractor promotions
Months 7-12
Growth Initiatives Launch
Execute expansion and product diversification strategy
  • Begin market analysis for third distribution hub in Tampa or Orlando — assess contractor density, competition, real estate costs
  • Expand into commercial refrigeration equipment distribution — leverage existing contractor relationships for cross-sell
  • Launch indoor air quality (IAQ) product line — HEPA filters, UV lights, air purifiers — capitalize on post-pandemic demand
  • Pilot contractor financing program in partnership with equipment lender to capture installation financing spread
  • Recruit senior sales leader to build dedicated commercial/industrial account team targeting large property management firms

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

This business presents an intriguing distribution platform with strong fundamentals but requires significant diligence to bridge the gap between asking price and defensible value. The B2B model, dual-location infrastructure, and A2L tailwind are genuinely attractive. However, the $6M valuation gap ($30M ask vs. $24M fair value), EBITDA discrepancy ($3.3M reported vs. $5.1M reconstructed), and critical unknowns (customer concentration, lease terms, inventory risk) make this a 'Conditional Recommendation' requiring aggressive due diligence and price negotiation. A sophisticated buyer willing to invest 60-90 days in deep diligence could potentially uncover a compelling platform acquisition at the right price.

Recommended Next Steps

  1. Request full customer list with 36-month revenue history and top 20 account detail
  2. Obtain complete lease agreements for both distribution facilities with related-party disclosure
  3. Demand detailed EBITDA reconciliation with supporting documentation for all adjustments
  4. Require 36-month financial statements (P&L, balance sheet, cash flow) plus current YTD
  5. Request complete inventory listing with aging, turnover analysis, and obsolescence reserve methodology
  6. Submit LOI at $24-25M (7.0-7.3x reconstructed EBITDA) with 60-day due diligence period and price adjustment provisions for QofE findings
  7. Engage specialized distribution industry QofE provider (BDO, RSM, or Eide Bailly) for financial validation
  8. Conduct independent market research on Miami HVAC distribution competitive landscape and contractor consolidation trends

Suggested Offer Structure

$24,000,000-$25,000,000 with 60-day diligence period, structured as $22M cash at close + $2-3M earnout tied to 12-month customer retention (90%+ of top 20 accounts) and working capital true-up

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Sources

BizBuySell listing #2529477 · Miami HVAC market analysis (9,540 workers, 353+ companies) · First Page Sage Q1 2025 HVAC transaction data (8.0-9.2x residential, 7.4-7.9x commercial) · PE consolidation trends (88% YoY add-on volume increase) · Florida DBPR HVAC licensing requirements · A2L refrigerant transition regulatory timeline and market impact analysis