Confidential — Acquisition Brief The Deal Sheet · Feb 2026
Business-Level Analysis — Deal #15

Suffolk County Commercial Electrical Contractor - $6.3M Revenue, 33 Years Established

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

View Original Listing
Conditional Strong fundamentals with 33-year track record and 80-90% repeat business, but asking price at 3.0x SDE ($4M vs. fair value $2.8-3.2M) creates marginal returns. Supermarket concentration (60%) and 'back on market' status require investigation.
$6.3M
2024 Revenue
$1.31M
Est. SDE (reconstructed)
2.1-2.4x
Est. Fair Multiple SDE
$2.8M - $3.2M
Est. Fair Value
01 — Business Overview

At a Glance

Established 1991 commercial electrical contractor serving NY/NJ with 70% renovation focus and 60% supermarket concentration. Strong repeat business (80-90%) driven by owner's industry leadership roles. 24 employees, $1.31M reconstructed SDE. Listed at $4M after previous deal fell through.

72.0
Revenue Quality
Diversified commercial + residential mix with strong recurring base
68.0
Market Position
Las Vegas: extreme heat demand, population boom, construction surge
58.0
Information Quality
Limited public data — full financials behind NDA; requires verification

Key Strengths

  • 33-year operating history with established client relationships across Long Island
  • 80-90% repeat business rate demonstrates strong service quality and client retention
  • Owner holds leadership positions in electrical community, providing network advantage
  • 70% renovation/conversion work provides steadier cash flow than new construction
  • Minimal marketing spend (1.0% revenue) due to referral-driven business model

Key Questions

  • Why did previous acquisition fall through? Valuation gap, financing, or operational issues discovered?
  • What is actual customer concentration? If top 3 supermarket chains exceed 40%, risk is elevated
  • Are key client relationships transferable or dependent on owner's personal board positions?
  • What percentage of $6.3M revenue requires union labor vs. non-union? Impacts margin sustainability
  • How many of 24 employees are licensed electricians? What is succession plan for master electrician license?
  • Are fire alarm and voice/data certifications held by company or owner personally?
  • What is project backlog visibility? 3 months, 6 months, 12+ months contracted work?
  • How does $1.45M reported SDE reconcile with $1.31M reconstructed SDE? What add-backs were included?
02 — Financial Analysis

Reconstructed P&L

Estimated Income Statement
Line Item Amount % Revenue Benchmark
Gross Revenue $6,296,467 100.0% Reported
COGS (Materials) –$2,203,763 35.0% Industry avg: 35.0%
Direct Labor –$2,203,763 35.0% Industry avg: 35.0%
Gross Profit $1,888,941 30.0% Target: 28-35%
Vehicle / Fleet –$188,894 3.0% Est. range: 2-5%
Insurance (GL, WC, Auto) –$157,412 2.5% Est. range: 2-4%
Rent / Facilities –$125,929 2.0% Reported: $80K/yr = 1.3%
Office / Admin / Software –$125,929 2.0% Est. range: 1-3%
Other Overhead –$94,447 1.5% Est. range: 1-3%
Marketing –$62,965 1.0% Low due to referrals
Depreciation –$25,186 0.4% Est. range: 0.3-0.5%
Net Profit (before owner) $1,108,179 17.6% Calculated
Owner Salary Add-Back $180,000 2.9% $180K for $6M+ revenue
Depreciation Add-Back $25,186 0.4% Non-cash expense
EBITDA (Est.) $1,133,365 18.0% Benchmark: 15–20% healthy
Estimated SDE ~$1,313,365 20.9%

SBA Financing Model

Estimated SDE of ~$1,313,365 can support SBA 7(a) debt service on a $4,000,000 acquisition. Assuming 10% down ($400,000) and a 10-year term at ~10.5% SBA rates, annual debt service is approximately $582,919. Estimated pre-tax income to owner: ~$730,446+ after debt service.

03 — Working Capital & Seasonality

Cash Flow Reality Check

$693K (11% of revenue)
Est. Working Capital Needed
$970K (June, 15.4% of revenue)
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 avg: 15-25 days (this is efficient)

Working Capital Recommendations

  • Establish $750K Revolving Credit Facility: Secure working capital line before acquisition to cover May-August peak needs ($970K). Typical terms: Prime + 2-3%, 80% advance rate on A/R under 60 days. Prevents cash crunches during high-activity months when material purchases spike.
  • Accelerate Receivables Collection: Current 35-day DSO is manageable but improvable. Implement progress billing on projects over $50K (invoice at 25/50/75/100% completion). Offer 2% 10-day discount for early payment. Target 28-30 day DSO to free $150-200K working capital.
  • Negotiate Extended Payment Terms with Suppliers: Current 22-day payables can extend to 30-45 days for creditworthy buyers. Renegotiate terms with top 3 electrical suppliers (likely representing 60-70% of material spend). Each 10-day extension frees ~$150K in working capital.
  • Material Inventory Management: Listed inventory of $85K seems low for $6.3M revenue (1.4% vs. industry norm 3-5%). Verify if just-in-time ordering or understated. Consider vendor-managed inventory programs for commodity items (wire, conduit) to reduce cash tied up in stock.
04 — Revenue Quality

How Sticky Is the Revenue?

Revenue Breakdown by Type
Renovation/Conversion Projects (Commercial) (Repeat) 70%
New Construction Projects (One-Time) 30%
Fire Alarm & Voice/Data Services (Recurring) 10%
Maintenance Contracts (Estimated) (Recurring) 5%

Customer Concentration (Est.)

Top 1 Customer
~10%
Top 5 Customers
~25%
Top 10 Customers
~38%
Concentration Risk: Moderate — Moderate concentration mitigated by 80-90% repeat rate, but 60% supermarket sector focus creates systemic risk if retail consolidates

Revenue Retention Estimate: 80-90% annual customer retention (broker-stated), significantly above industry average of 40-60% for commercial contractors

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

Churn Risk Factors

Supermarket Chain Consolidation (Medium likelihood)
Mitigation: Stop & Shop closed 32 stores in 2024; diversify into healthcare and municipal work. Monitor top 3 supermarket clients' Long Island expansion/contraction plans quarterly.
Owner Relationship Dependency (High likelihood)
Mitigation: Owner's board positions and 33-year network are non-transferable assets. Require 18-month consulting agreement with joint customer visits and gradual transition. Formalize service quality standards and crew consistency.
Competitive Bidding Pressure (Medium likelihood)
Mitigation: Company hasn't competed for work historically - referral moat may erode post-transition. Develop estimating capabilities and pursue 2-3 competitive bids in months 6-12 to test market position.
Key Employee Departure (Medium likelihood)
Mitigation: 24 employees include licensed electricians critical to operations. Conduct stay interviews, benchmark compensation, implement retention bonuses (10-15% annual pay) for top 5 electricians during transition.
03 — Valuation Assessment

What's This Business Worth?

Valuation Triangulation
Method Low Mid High
SDE Multiple $2,624,730 $2,889,798 $3,154,865
EBITDA Multiple $2,720,076 $2,833,457 $2,946,838
Revenue Multiple $2,518,587 $3,148,234 $3,777,880
Blended Fair Value
$2.75M - $3.15M

Premium Factors

33-year operating history with consistent performance
6%
80-90% repeat business rate (industry avg: 40-60%)
8%
Owner's board positions provide competitive moat
5%
70% renovation work provides revenue stability vs. new construction
4%

Discount Factors

60% supermarket concentration in retail sector facing disruption
-8%
'Back on market' status suggests previous diligence uncovered issues
-7%
Key relationships tied to owner's personal network/board roles
-6%
Severe electrician shortage threatens margin compression (wages +$75K+)
-5%
Limited information quality - no P&L, customer list, or backlog data
-4%
04 — Market Context

Market & Comparable Transactions

Suffolk County electrical contracting market is highly fragmented (100-150+ competitors) but well-supplied with work. Residential construction rebounding in 2026 after rate moderation. Commercial renovation work steady. Critical headwinds: severe electrician shortage (BLS projects 14% workforce decline vs. 25% demand increase through 2030), 30% of union electricians near retirement, wage inflation ($75K+ baseline, $100K+ for specialists). Supermarket sector faces consolidation pressure and e-commerce disruption - Stop & Shop closed 32 underperforming stores in 2024.

ComparableRevenueMultipleLocation
Service-focused electrical contractor, Suffolk County$4.0M3.6x SDESuffolk County, NY
60-year electrical contractor, residential/commercial/industrial$539K-$1.5M0.5-1.0x revenueNassau/Suffolk County
Security/surveillance electrical specialty contractorNot disclosedNot disclosedSuffolk County, NY

Bull Case

Acquiring firm with existing electrical operation captures $6.3M revenue and 80-90% repeat client base at 2.1-2.4x SDE ($2.8-3.2M). Owner's 33-year network and board positions transfer through extended consulting (12-18 months). Supermarket renovation backlog provides 6-12 month revenue visibility. Cross-sell fire alarm monitoring contracts (recurring revenue) and energy efficiency upgrades to existing base. Pursue untapped healthcare/hospital market ($2M+ incremental revenue opportunity). Consolidate back-office with acquirer's platform, reducing overhead 200-300 bps. Union electrician shortage benefits established firms with trained crews vs. new entrants.

Bear Case

Top 3 supermarket clients represent 45%+ revenue; loss of anchor relationship post-transition triggers 20-30% revenue decline. Owner's board positions are non-transferable - referral engine stops, forcing competitive bidding (margin compression 5-10 points). Electrician shortage forces 15-20% wage increases to retain 24-person crew, compressing SDE to $1.0M. 'Back on market' reflects undisclosed issues: pending litigation, license transferability problems, or key employee departures. Commercial real estate slowdown reduces renovation pipeline. $4M purchase price at 3.0x SDE generates only $730K cash after debt service - insufficient return for operational risk.

06 — Competitive Landscape

Who You're Up Against

100-150+ active electrical contractors
Est. Local Competitors
Fragmented
Market Structure
Minimal - electrical contracting is predominantly independent/family-owned model
Franchise Penetration
Key Local Competitors
Company Type Est. Revenue Threat Level
K.J. Kenny Inc. Independent $5-10M 60+ year presence, strong commercial focus, covers Nassau/Suffolk. Established reputation competes for same supermarket/retail clients.
TFC Electric Inc. Independent $3-7M 30-year history, SCECA member, 24/7 emergency service differentiator. Full-service commercial/residential with strong local roots.
Nassau Suffolk Electrical Services Independent $2-5M 275+ five-star Google reviews signal strong residential/small commercial presence. Marketing-savvy competitor with digital visibility.
Big Sky Electric Independent $1-3M High service ratings, competitive pricing. Likely competes on smaller commercial and residential projects.
Bianco Electrical Independent $2-4M Licensed contractor with multi-county reach to NYC. Geographic flexibility allows pursuit of larger regional projects.

Competitive Advantages

33-Year Operating History and Brand Recognition
Moderate
Owner's Board Positions and Industry Leadership Roles
Weak
80-90% Repeat Customer Base (vs. 40-60% industry avg)
Strong
Established Supermarket/Retail Niche Expertise
Moderate
Referral-Driven Business Model (Minimal Marketing Expense)
Weak

Moat Assessment

NARROW MOAT with transferability risk. The 80-90% repeat business and 33-year track record create switching costs for established clients (learning curve, trust, proven performance). However, the moat is significantly dependent on owner's personal relationships and board positions - these are non-transferable intangible assets. Post-acquisition, the business must transition from 'trusted partner' status based on owner's reputation to company-based service quality. In a fragmented market with 100+ competitors, the competitive advantage is relationship-driven rather than structural (no proprietary technology, exclusive licenses, or cost advantages). The supermarket niche provides specialization benefits but also concentration risk. An acquirer must invest 12-18 months in relationship transfer and service delivery consistency to preserve the moat. Without successful transition, the business reverts to commoditized electrical contractor competing on price.

05 — Risk Assessment

Risk Scores & Due Diligence

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

Due Diligence Priorities

  • 1. Customer Concentration Analysis: Obtain 3-year customer revenue breakdown. Identify top 10 customers by revenue, contract status, and relationship strength. If top 3 exceed 40% or single customer exceeds 15%, require price reduction or earn-out structure.
  • 2. Failed Deal Post-Mortem: Interview previous buyer (if possible) or broker to understand why prior transaction collapsed. Review any prior LOI terms, inspection reports, or walk-away reasons. This is critical red flag requiring explanation.
  • 3. License and Relationship Transferability: Verify master electrician license transfer process (NY requires individual licensing). Identify which client relationships depend on owner's board positions vs. company reputation. Map transition plan for key accounts.
  • 4. Workforce Stability and Compensation: Obtain employee roster with roles, tenure, certifications, and compensation. Identify flight risk among 24 employees. Assess market wage rates vs. current pay - gap indicates retention risk or margin compression.
  • 5. Backlog and Pipeline Verification: Review signed contracts and backlog (should be 6-12 months for commercial work). Analyze bid pipeline and win rates. Understand how work is sourced: referrals vs. competitive bids vs. repeat clients.
  • 6. Financial Reconciliation: Reconcile reported $1.45M SDE vs. reconstructed $1.31M. Obtain 3-year tax returns and P&L. Verify $180K owner salary assumption and validate add-backs (owner vehicle, health insurance, discretionary expenses).
  • 7. Supermarket Sector Exposure: Assess which supermarket chains represent 60% revenue (Stop & Shop, King Kullen, ShopRite, Whole Foods). Research their Long Island footprint expansion/contraction plans. Model revenue impact if major chain exits market.
  • 8. Insurance and Bonding Capacity: Review GL, WC, and auto insurance policies. Verify bonding capacity for large projects ($500K+). Confirm premiums align with 2.5% revenue estimate. Assess claims history - high claims suggest operational issues.
08 — Transfer Checklist

What Needs to Transfer

$170K - $270K
Total Estimated Transfer Cost
90-180 days
Estimated Time to Complete
90-180 days for critical path items
Deal Transfer Checklist
License Master Electrician License (NY State) Critical
Cost: $5,000-10,000 Time: 90-180 days Buyer must hold or employ master electrician. Cannot transfer owner's personal license. Verify all work performed under valid license during transition.
License Suffolk County Electrical Contractor License Critical
Cost: $1,500-3,000 Time: 30-60 days Company license transfers with business acquisition. Requires updated insurance, bonding, and owner information filed with county.
License Fire Alarm Installation/Service License (NYS) Critical
Cost: $3,000-5,000 Time: 60-90 days Individual certification required. Verify which employees hold credentials and if transferable to new entity. May need new certification.
Insurance General Liability Insurance ($1M+ coverage) Critical
Cost: $25,000-40,000/year Time: 14-30 days New policy required for acquiring entity. Current premium ~$157K annually (2.5% revenue) should be verified and re-quoted.
Insurance Workers Compensation Insurance (24 employees) Critical
Cost: $80,000-120,000/year Time: 14-30 days Electrician classification carries high WC rates ($15-20 per $100 payroll). Claims history impacts pricing significantly.
Insurance Commercial Auto Insurance (Fleet Coverage) Critical
Cost: $30,000-45,000/year Time: 7-14 days Verify number of vehicles and driver records. Transfer vehicle titles to new entity. Estimated $189K annual fleet costs (3% revenue).
Contract Commercial Lease (1,800 sq ft, $80K/year) Critical
Cost: $5,000-10,000 Time: 30-45 days Assignment of lease requires landlord consent. Review remaining term, renewal options, rent escalations. Consider personal guarantee requirements.
Contract Client Contracts and Backlog Critical
Cost: $2,000-5,000 Time: 14-30 days Review change-of-control provisions in active contracts. Obtain client consent letters for contracts >$100K. Verify backlog is 6-12 months.
Contract Supplier Accounts and Credit Terms
Cost: $3,000-7,000 Time: 30-60 days Re-establish accounts with electrical suppliers. May require personal guarantee or COD terms initially until credit established. Negotiate extended payment terms.
Regulatory NYC Department of Buildings Registration (if working NYC)
Cost: $2,000-4,000 Time: 45-60 days Required if performing work in NYC (listing states NJ/NY service area). Verify current registration and transfer requirements.
Regulatory Prevailing Wage Certification (if applicable)
Cost: $1,000-2,000 Time: 30 days Required for public/municipal work. Verify if company pursues government contracts. May need new certification under acquiring entity.
Regulatory OSHA 10/30 Training Certifications (Employees)
Cost: $3,000-6,000 Time: Ongoing Verify employee training records transfer. Budget for ongoing training ($250-500 per employee). Required for many commercial job sites.
Operational Vehicle Fleet Titles and Registrations
Cost: $2,000-4,000 Time: 14-30 days Transfer titles for company vehicles. Verify lien status. Budget DMV fees and registration transfers. Inventory should list vehicle count.
Operational Equipment and Tool Inventory
Cost: $1,000-3,000 Time: 7-14 days Conduct physical inventory verification. Listed FF&E of $15K seems low for 24-person crew. Assess actual replacement value and condition.
Operational Union Agreements (if applicable) Critical
Cost: Variable Time: 60-90 days CRITICAL: Determine if 24 employees are union (IBEW Local 25, 3). If yes, CBA transfers with business. Understand wages, benefits, work rules. Major cost driver.
Operational Material Inventory ($85K stated)
Cost: Included Time: 7 days Conduct physical count at closing. Verify $85K valuation. Assess slow-moving/obsolete stock. Ensure matches asset purchase agreement schedule.

Potential Deal Breakers

  • Master electrician license non-transferable - buyer MUST have licensed master electrician on staff or obtain license before close
  • Union contract obligations (if applicable) - CBA wages/benefits could significantly impact margin assumptions if not disclosed
  • Client contract change-of-control provisions - if major clients have consent rights and refuse transfer, 30%+ revenue at risk
06 — Post-Acquisition Plan

100-Day Integration Playbook

Transition (Months 1-6)
Relationship Transfer and Stabilization
Secure customer relationships and operational continuity through seller involvement
  • Negotiate 12-18 month seller consulting agreement with compensation tied to customer retention milestones
  • Conduct joint customer visits with seller to top 15 accounts (representing 70%+ revenue)
  • Transfer owner's board positions or establish buyer's industry presence through association membership
  • Implement weekly leadership meetings with seller and key foremen to maintain project quality standards
Optimization (Months 4-12)
Operational Efficiency and Retention
Improve margins and reduce key-person dependencies
  • Benchmark employee compensation against market rates; implement retention bonuses for critical electricians (10-15% of pay)
  • Cross-train employees on fire alarm and voice/data certifications to reduce single-person dependencies
  • Digitize estimating and project management processes (Accubid, ServiceTitan) to reduce administrative overhead 1-2 points
  • Renegotiate supplier agreements leveraging combined purchasing power if part of platform acquisition
Growth (Months 10-24)
Revenue Diversification and Expansion
Reduce supermarket concentration and capture new market segments
  • Launch healthcare/hospital electrical services targeting Long Island medical facilities ($1-2M incremental revenue)
  • Develop solar installation capability through partnerships or hiring (NABCEP-certified installers)
  • Introduce recurring revenue model: fire alarm monitoring contracts, preventive maintenance agreements (20-30% margin)
  • Pursue competitive bidding for municipal and institutional projects to diversify beyond referral-only model

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

CONDITIONAL PASS at $4M asking price; RECOMMENDED at $2.8-3.0M. This is a fundamentally sound business with strong repeat revenue and established market position, but valuation and concentration risks require price adjustment. The 'back on market' status and limited information disclosure suggest previous buyer discovered issues during diligence - proceed cautiously. Best suited for strategic buyer (existing electrical contractor) who can consolidate operations and leverage existing customer base rather than financial buyer requiring full SDE extraction.

Recommended Next Steps

  1. Request post-mortem on failed prior transaction - understand walk-away reasons before investing time
  2. Demand 3-year tax returns, detailed P&L, and customer revenue breakdown (top 20 accounts) before LOI
  3. Interview seller to assess relationship transferability and willingness to 18-month consulting arrangement
  4. Submit LOI at $2.8-3.0M (2.1-2.3x SDE) with 60-day due diligence contingency and customer retention earn-out
  5. Conduct field day: ride along on job sites, meet foremen and key electricians, observe work quality firsthand
  6. Engage NY electrical licensing attorney to map master electrician license transfer and timeline
  7. If supermarket concentration exceeds 50%, require 24-month seller consulting with clawback provisions

Suggested Offer Structure

$2.85M (2.2x reconstructed SDE) with structure: $2.6M at close + $250K earn-out tied to 85% customer retention at 12 months. Seller note: $400K at 6% over 5 years, subordinated to SBA financing. Include 18-month consulting agreement at $10K/month.

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Sources

BizBuySell Listing #2302684 · Lee Levinson Peterson Acquisition · Suffolk County Housing Market Data (2024-2026) · Bureau of Labor Statistics - Electrician Workforce Projections · National Electrical Contractors Association (NECA) Benchmarks · Suffolk County Electrical Contractors Association · Industry Interviews: K.J. Kenny, TFC Electric, Nassau Suffolk Electrical