Your Value Baseline data checklist.

Annual financial statements, ideally the last 3 to 5 years

Income statements and balance sheets show the trend a buyer prices.

Trailing 12 months income statement

The most recent year is the one a buyer values on.

Monthly financials for the current year

Seasonality and momentum show up month by month.

Full general ledger, trailing 12 months (or year to date)

Where restated earnings are built and checked.

Tax returns, last 3 years

They confirm what the statements say.

One-time or non-recurring expenses, last 2 to 3 years

Every one you can prove is an add-back you keep.

Discretionary expenses, last 2 to 3 years

Personal vehicles, travel and the like come out of a buyer’s view of profit.

Owner salaries and benefits

A buyer replaces your pay with a market salary for your role.

Major capital investments planned for the next 3 years

Future spending reduces what the business is worth today.

Ownership summary: shareholders and percentages

Who has to agree to a sale, and who gets paid.

Options, warrants and share classes, if any

They change how the price is split.

Current org chart

Shows who runs what, and how much runs through you.

Revenue by customer, top 20

Concentration is one of the first things a buyer checks.

Revenue by service line or segment

Some revenue is worth more than other revenue.

CRM reports: acquisition by channel, retention or churn, top referral sources

Proof that growth is repeatable, not luck. A read-only login works too.

Key customer contracts and renewal dates

Contracts that transfer to a new owner protect value.

Current sales deck and marketing materials

How you win work, in your own words.

Client onboarding materials

A sign the experience doesn’t depend on you.

Advertising spend and return, and a website analytics summary

What it costs to win a customer, and whether it’s working.

Compensation model: roles, employee or contractor, rates and tenure

Your biggest cost, and the team a buyer is really buying.

Utilization, if you sell people’s time

How much of the capacity you pay for is actually billed.

Benefits summary and cost

Part of the true cost of the team.

Standard operating procedures, whatever exists

Documented know-how is what lets a business run without you.

Tech stack overview: platforms, hosting, integrations, key tools

What a buyer inherits, and what it costs to run.

Software subscriptions with costs and renewal dates

Small costs add up, and some are easy savings.

Top vendor contracts by annual spend

Terms a buyer will rely on, or renegotiate.

Leases, debt and equipment list

Obligations that come off the price.

Strategic plans, board or partner presentations, roadmaps

Where you’re taking the business, and why.

Pipeline summary and growth initiatives

The future a buyer is being asked to pay for.

Material changes in the last 12 months

New contracts, partnerships, platforms or ownership changes, so nothing surprises anyone.