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Understanding EBITDA Adjustments in SME Transactions

Nobridge Research·Market Intelligence··5 min read

Why adjustments matter

In SME transactions, reported EBITDA rarely tells the full story. Owner compensation, one-off expenses, and non-recurring items all need to be normalised to reflect the true earning power of the business.

Common adjustments

The most frequently accepted adjustments include: above-market owner compensation, one-time legal or consulting fees, personal expenses run through the business, and non-recurring restructuring costs.

Credibility is key

Buyers will push back on aggressive adjustments. Every add-back should be clearly documented, defensible, and presented with supporting evidence. An advisor can help you strike the right balance between maximising value and maintaining credibility.

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