Smart Deck · Northwind Climate Systems
Confidential · Ref TT-1042
Confidential information memorandum · Post-NDA disclosure

Northwind Climate Systems

Commercial HVAC & refrigeration services · Sherwood Park, Greater Edmonton, Alberta

Prepared by Top Tier Advisory · Illustrative sample · Ref TT-1042
Confidential — for the named recipient under NDA
Contents

What's in this deal book

Confidential · deal at a glance

The transaction in one view

This memorandum is confidential and provided solely to the named recipient under a signed non-disclosure agreement, to evaluate a possible acquisition of Northwind Climate Systems. It is not an offer to sell. Figures are owner-adjusted and unaudited; the recipient must conduct independent due diligence. No reliance without the buyer's own verification.
$1.95M
Asking · 3.0× EBITDA
$2.45M
Revenue (TTM)
$640K
Adj. EBITDA / ODE
62%
Recurring
480
Accounts
2008
Founded
01

The investment case

The condensed thesis: a recurring-revenue services business, acquired with modest leverage, deleveraged from its own cash flow, and re-rated at exit.

Section 1 of 8
Investment thesis

Buy the annuity, deleverage it, re-rate it

Predictable

62% recurring

Maintenance contracts renew above 90%. The cash flow that services the debt is contracted.

Upside

Margin expansion

Repricing legacy contracts and a first sales function lift EBITDA margin from 26% toward 30%.

Deleveraging

Debt-free by Yr 4

Free cash flow sweeps the acquisition debt to zero, moving enterprise value to equity.

Re-rate

3.0× to 4.0×

A larger, professionalized, recurring-heavy business exits to a strategic or consolidator.

~5.8×
Projected MOIC
~42%
Projected IRR
5 yr
Hold period
The business

An essential service, sold on contract

Northwind installs, services, and maintains HVAC and commercial refrigeration for roughly 480 commercial accounts across the Greater Edmonton area. Most revenue is scheduled maintenance under renewing agreements, with emergency call-outs and project installs on top.

14
Staff · GM in place
8
Service vehicles
41%
Gross margin
18 yr
Trading history
Market & tailwinds

Non-discretionary demand, structural retrofit cycle

Non-discretionary

It has to keep running

Commercial refrigeration and HVAC are essential. A failed cooler means spoiled stock by morning, and a dead furnace closes a dining room. Owners defer plenty in a downturn, but not the system that keeps the business trading, so service spend holds through the cycle.

Regulation

Refrigerant phase-down

Rules phasing out older refrigerants force a multi-year wave of retrofits and replacements across the installed base. The work is driven by the regulation, not by the customer's mood, which pulls forward years of upgrade and install jobs.

Fragmentation

Owner-operator tail

The market is a long tail of small one-van operators, and the same retirements taking Dale out of this business are taking dozens of them out too. Each one is a cheap bolt-on for a larger, professionalised owner at exit.

Financial highlights

Steady growth, expanding margin

Revenue & EBITDA

C$ thousands · FY23 to Year 5 (Year 1+ projected)

EBITDA margin

Percent of revenue

The opportunity

What is being sold

A going concern acquired debt-free / cash-free at $1.95M, roughly 3.0× adjusted EBITDA. The founder is retiring and offers a structured transition.

  • 480 active maintenance and service accountsand the recurring contracts behind them
  • Trained field team and 8-van fleetGM and two lead techs stay through the sale
  • Brand, phone number, supplier accounts, licencesand approved-vendor status with property managers
Seller alignment

90-day handover + vendor take-back

The founder stays for a structured 90-day transition and carries a $0.30M seller note, keeping the seller aligned through the handover of relationships and systems.

90 d
Transition
$0.30M
Vendor note
Transaction structure

Sources & uses of funds

Sources

Senior term loan$1,050K49%
Seller note$300K14%
Sponsor equity$800K37%
Total$2,150K100%

Uses

Purchase price (3.0×)$1,950K91%
Transaction fees$120K5%
Working capital & min cash$80K4%
Total$2,150K100%
3.0×
Entry EV/EBITDA
2.1×
Total debt/EBITDA
37%
Equity contribution
Returns snapshot

Where the equity return comes from

Equity value bridge

C$ thousands · entry equity to exit equity

5.8×
Gross MOIC
42%
Gross IRR
+$1.38M
EBITDA growth
+$1.35M
Debt paydown
+$1.10M
Multiple expansion
$4.6M
Exit equity

An individual buys the cash flow. A strategic buys the annuity, the cross-sell, and the multiple.

Investment memorandum · 02

Northwind Climate Systems

A written walk through the investment case, one page for each part of the deck. The detail behind each page, the schedules and workings, sits in the supporting documents that follow.

$1.95M
Asking · ~3.0× EBITDA
$640K
Adjusted EBITDA (ODE)
62%
Recurring revenue
Deck · Slide 1
01
Buy the annuity, deleverage it, re-rate it
The one-line thesis behind the deal.
Investment thesis

The deal in one paragraph

Buy a business that gets paid to keep essential equipment running, use its own cash to clear the debt, then sell a bigger, cleaner version of it.

Most of Northwind's revenue is scheduled maintenance under contracts that renew above 90%. That is the annuity. It is the cash flow that pays down the acquisition debt, and it holds up in a weak economy, because a grocer cannot let a cooler fail overnight.

The return stacks from three places: earnings grow as under-priced contracts are brought to market and a first salesperson is added, the debt falls to zero from the company's own cash by year four, and a larger, recurring-heavy business sells for a higher multiple than it was bought at. That is roughly 5.8 times the money in, and about 42% a year over a five-year hold.

Deck · Slide 2
02
An essential service, sold on contract
What the business actually does.
The business

An essential service, sold on contract

Northwind installs and maintains heating, cooling and commercial refrigeration for about 480 businesses around Edmonton.

The work is not optional. When a restaurant's refrigeration or a shop's heating fails, it gets fixed that day, and most of it is booked ahead on a maintenance plan. Emergency call-outs and one-off installs sit on top of that contracted base.

The company has traded for 18 years, runs an 8-van fleet with 14 staff, and earns a 41% gross margin. A general manager already runs the day to day, so delivery does not depend on the retiring owner.

Deck · Slide 3
03
Non-discretionary demand, structural retrofit cycle
Why the market works in our favour.
Market & tailwinds

Steady by nature, busier for a while

Demand here is steady by nature, and two forces make the next several years busier than usual.

Commercial refrigeration and HVAC are essential, so service spending holds through good years and bad. That is what makes the earnings dependable enough to borrow against.

On top of that, rules phasing out older refrigerants are driving a multi-year wave of retrofits across the installed base. And the market is full of small one-van operators with no succession plan, which becomes a supply of easy bolt-on acquisitions for a larger owner later.

Deck · Slide 4
04
Steady growth, expanding margin
The numbers, briefly.
Financial highlights

Growing, and the margin is widening

Revenue has grown steadily, and the margin is getting wider, not thinner.

Revenue moves from about $2.06M three years ago to $2.45M today, and the plan carries it to $3.68M by year five. Adjusted earnings are $640K today, a 26% margin, and the plan lifts that toward 30%.

The margin holds because pricing is set inside the maintenance contracts rather than won on a fresh competitive bid each time. That is why the last three years widened the margin instead of eroding it.

Deck · Slide 5
05
What is being sold
Exactly what the buyer gets.
The opportunity

What the buyer is actually getting

A complete, running business, debt-free, for $1.95M, about 3.0 times its adjusted earnings.

The sale includes the 480 active accounts and the contracts behind them, the trained field team and the 8-van fleet, and the brand, phone number, supplier accounts and approved-vendor status with property managers. The GM and two lead technicians stay on.

The founder is retiring but stays for a 90-day handover and carries a $0.30M seller note, so he keeps money at risk while the relationships and systems pass across.

Deck · Slide 6
06
Sources & uses of funds
How the purchase is paid for.
Transaction structure

How the purchase is funded

The $2.15M needed is funded with bank debt, a seller note, and the buyer's own equity.

A $1.05M senior loan and a $0.30M seller note cover most of it, with $0.80M of buyer equity on top. The buyer puts in about 37% and borrows the rest at a modest 2.1 times earnings. The money pays the $1.95M price, $0.12M of fees, and $0.08M of working capital.

The leverage is deliberately light. It leaves a comfortable cash cushion to cover the debt every year, above 1.6 times, while still clearing it in full within five years.

Deck · Slide 7
07
Where the equity return comes from
Where the money is made.
Returns snapshot

Where the return comes from

The equity roughly six-times over five years, and it is worth being plain about where that comes from.

About $1.38M comes from growing earnings, about $1.35M from paying down the debt with the company's own cash, and about $1.10M from selling at a higher multiple than the entry. That turns $0.80M of equity in into about $4.6M out.

The exit does not rely on a hot market. An individual would pay for the cash flow alone; a strategic buyer or consolidator pays more for the recurring base, the cross-sell and the multiple that comes with size. Either buyer clears the plan.

03

Supporting documents & data room

The detail behind the memo: the company and its history, the people, how revenue is earned, the customer base, operations, the value-creation plan and the risks, plus the staged data room that holds every supporting file.

Section 3 of 8
Company & history

Eighteen years of building a service book

Dale Whitmore, a red-seal refrigeration mechanic, started Northwind out of his garage in Sherwood Park in 2008 on one idea: service what you sell, and answer the phone at 2am. The recurring model took hold with an anchor grocery contract in 2012, and the company has grown steadily since.

2008
Founded, one van, refrigeration service
2012
Anchor grocery maintenance contract
2016
GM hired, ops professionalized
2020
Approved-vendor status, property managers
2026
480 accounts, founder retires, sale
Business model

How revenue is earned

Revenue by contract type

Majority contracted and recurring, TTM

Recurring · 62%

Scheduled maintenance

Annually renewing agreements, retained above 90%. The base that makes the earnings predictable.

Service · 24%

Emergency & call-out

Higher-margin reactive work, largely pulled through the maintenance relationship.

Project · 14%

Installs & retrofits

Lumpy equipment work that feeds the next maintenance contract.

Revenue & margins

Where the 41% gross margin comes from

Revenue line% of revenueGross marginCharacter
Scheduled maintenance62%44%Recurring, contracted
Service & emergency24%46%Reactive, high-margin
Project installs14%28%Lumpy, equipment-heavy
Blended100%41%Contracted labour + parts markup
Margin holds because pricing is contracted. Labour rates are set in the maintenance agreements and parts carry a disciplined markup, so margin has held through the last three years rather than eroding on competitive bids.
Customer base

Diversified, contracted, and sticky

Revenue by customer sector

TTM, share of revenue

480
Active accounts
8%
Largest client
>90%
Annual retention
6 yr
Top-20 tenure
Why they stay

Once a system is on a maintenance contract, switching means re-qualifying a vendor for equipment that cannot be allowed to fail. Retention holds above 90%.

Team & organization

Not owner-dependent for delivery

Marcus ReyesGeneral manager (stays)
Lead technician ×2Red-seal, 10+ yr tenure
Field techs ×7Service & install crews
Admin ×3Dispatch & accounts

The founder's role is relationships and oversight. Delivery runs through the GM and two long-tenured lead technicians, all of whom intend to stay through the sale.

Founder (Dale Whitmore) is exiting. His day-to-day operating role is already covered by the GM. The 90-day handover and vendor take-back transfer the relationships he personally holds.
Operations & delivery

An organized route business

  • 8-van fleet on planned routesacross Sherwood Park, St. Albert and Greater Edmonton, ~120 km radius
  • Service-management softwarescheduling, work orders, and the maintenance-contract calendar
  • 24/7 emergency responsethe reason grocery and cold-storage accounts stay on contract
  • Two vans due for replacement~C$140K capex, budgeted in the plan
Value-creation plan

Five levers, none of them heroic

  1. Reprice legacy contracts to market.~15% of contracts sit below current rates. Pure margin, no new customers.
  2. Add the first sales function.All growth to date is inbound and referral, in a market with steady commercial demand.
  3. Bring refrigeration overflow in-house.Work referred to subcontractors today is margin walking out the door.
  4. Extend the service map.The Leduc and Red Deer corridor is within reach of the existing fleet.
  5. Launch monitored service plans.Sensors on commercial refrigeration, sold as a premium uptime tier.
Risks & mitigants

What could go wrong, and the answer

Founder relationships transfer poorly

90-day handover, a vendor take-back keeps the seller aligned, and the GM already holds many relationships.

Key technician attrition

Retention plan and incentives for the two lead techs in the first-100-days plan.

Customer concentration

Largest client under 8%; top-10 at 40%; retention above 90%. Concentration risk is low.

Supplier reliance

No single supplier over 20%; parts and equipment are substitutable across national distributors.

Demand cyclicality

62% contracted, non-discretionary essential service. Spend holds through cycles.

Debt service

Modest 2.1× leverage, DSCR above 1.6× throughout, debt-free by year four.

Data room · staged access

The evidence room, released by trust stage

The teaser is open to anyone. Financials and customer contracts unlock the moment a mutual NDA is signed. The confirmatory file, bank statements, unredacted contracts and a buyer-run quality-of-earnings, opens in the final room once a buyer is exclusive. That staging is the point: the seller controls disclosure, the buyer sees exactly what is available and what comes next.

Mutual NDA

Two pages, standard mutual terms. Signing unlocks the financial statements, the contract register and the customer file in the index.

🔒 Financials & contracts locked
Access granted — gated documents unlocked below
Illustrative sample. In a live engagement this records the counterparty and gates the files. Here it simply reveals the gated rows.
Corporate & legal
5 · open
Financial
6 · NDA
Revenue & commercial
5 · NDA
Operations
4 · mixed
People & HR
5 · NDA
Legal & compliance
4 · mixed
Assets & property
4 · open
Transaction
5 · mixed
Available open now 🔒NDAAvailable unlocks on NDA On request final room
Data room · document index

Every document, and where it sits

DocumentFmtAccess
Corporate & legal
Certificate of incorporation & articlesPDFAvailable
Minute book & directors' resolutionsPDF🔒NDAAvailable
Share register / cap tablePDF🔒NDAAvailable
Business & contractor licencesPDFAvailable
Refrigerant handling (ODS) permitsPDFAvailable
Financial
Financial statements FY23–FY25PDF🔒NDAAvailable
YTD + TTM management accountsXLSX🔒NDAAvailable
Adj. EBITDA / ODE bridge + add-backsXLSX🔒NDAAvailable
Corporate tax returns (T2), 3 yrsPDF🔒NDAAvailable
AR / AP aging + revenue by customerXLSX🔒NDAAvailable
Bank statements, 12 monthsPDFOn request
Revenue & commercial
Contract register (terms, renewals)XLSX🔒NDAAvailable
Sample maintenance agreements (redacted)PDF🔒NDAAvailable
Customer list (coded) + concentrationXLSX🔒NDAAvailable
Backlog & install pipelineXLSX🔒NDAAvailable
Full unredacted contractsPDFOn request
Operations
Fleet & equipment scheduleXLSXAvailable
Field-service software data exportCSV🔒NDAAvailable
Supplier list & key termsPDF🔒NDAAvailable
KPI pack (first-time-fix, utilization)PDFAvailable
DocumentFmtAccess
People & HR
Org chart & employee rosterPDFAvailable
Employment & non-compete agreementsPDF🔒NDAAvailable
Compensation & benefits scheduleXLSX🔒NDAAvailable
Key-person retention planPDF🔒NDAAvailable
WCB / safety recordsPDFOn request
Legal & compliance
Insurance policies & loss runsPDF🔒NDAAvailable
Litigation & claims historyPDF🔒NDAAvailable
Permits & environmental compliancePDFAvailable
Warranty & callback obligationsPDF🔒NDAAvailable
Assets & property
Real-estate lease (shop & yard)PDFAvailable
Vehicle titles & leasesPDFAvailable
Equipment & tooling registerXLSXAvailable
IP, brand & domainsPDFAvailable
Transaction
Confidential information memorandumPDFAvailable
Draft asset purchase agreementPDF🔒NDAAvailable
Net-working-capital peg methodXLSX🔒NDAAvailable
Vendor take-back / earnout termsPDF🔒NDAAvailable
Quality-of-earnings (buyer-run)PDFOn request
Representative index for an illustrative sample. The access states demonstrate the staged-disclosure workflow: teaser open, financials and contracts behind the NDA, confirmatory items released in the exclusive room. Sign the NDA above to unlock the gated rows.
04

Valuation

A cash-flow valuation, built up from normalized earnings and owner's discretionary earnings, cross-checked against transaction multiples.

Section 4 of 8
Approach & conclusion

Valued on cash flow, not headline profit

We value Northwind on the cash it produces. Reported profit is first normalized to owner's discretionary earnings (ODE), then a discounted-cash-flow model on a conservative fair-value base case establishes intrinsic enterprise value. Transaction multiples provide a cross-check.

Conclusion. The DCF gives an enterprise value of roughly $2.0–2.1M (central), with a range of $1.9–2.3M. The $1.95M asking sits at the low end, a fair-to-slightly-cheap entry of ~3.0× ODE.
$2.08M
DCF enterprise value
$1.95M
Asking price
3.25×
Implied EV/ODE
23%
Discount rate
2.0%
Terminal growth
Earnings normalization

From reported profit to owner's discretionary earnings

Normalization bridge

C$ thousands · TTM

Reported pre-tax profit265
+ Interest108
+ Depreciation & amortization95
= Reported EBITDA468
+ Owner salary & benefits120
+ Owner discretionary (vehicle, travel, insurance)32
+ One-time / non-recurring20
= ODE (owner-operator basis)640
− Market-rate replacement manager(125)
= Institutional adjusted EBITDA515

ODE frames the owner-operator (SDE-style) 3.0× asking multiple. Institutional adjusted EBITDA deducts a fully-loaded replacement manager, since a financial buyer cannot capture the owner's unpaid labour.

DCF · assumptions & free cash flow

Conservative fair-value base case

C$ 000sYr1Yr2Yr3Yr4Yr5
EBITDA (3% organic)659679699720742
− D&A(95)(95)(95)(95)(95)
− Cash tax @25%(141)(146)(151)(156)(162)
+ D&A back9595959595
− Capex(95)(95)(95)(95)(95)
− ΔNWC(3)(3)(3)(3)(3)
Unlevered FCF420435450466482

Fair-value case grows ODE 640 at 3%/yr, distinct from the value-creation plan (710→1,100) used for returns and debt.

Discount rate build-up

Small private-company cost of capital

DCF · output & sensitivity · interactive

Enterprise value ≈ $2.08M

20%26%
1.0%3.0%
Move the sliders. The PV build, the enterprise value and the sensitivity grid recompute live.
C$ 000sFCF×PV
Year 14200.813342
Year 24350.661288
Year 34500.537242
Year 44660.437204
Year 54820.355171
PV of explicit FCF1,246
Terminal value (g=2.0%)2,3410.355831
Enterprise value2,077

Sensitivity — EV ($000s)

Discount rate × terminal growth · active cell highlighted

r ↓ / g →1.5%2.0%2.5%
21%2,2692,2992,331
22%2,1562,1832,211
23%2,0542,0772,102
24%1,9611,9812,003
25%1,8761,8941,913
Comparable transactions

What HVAC & refrigeration service books trade for

Target (type)YrRegionRevenueEV/EBITDA
Refrigeration maintenance co.2023Pac. NW$4.8M3.9×
HVAC install + service2022Alberta$6.5M4.2×
Facilities / HVAC maintenance2023US Midwest$5.0M3.6×
Commercial HVAC service co.2024W. Canada$3.1M3.4×
Mechanical services (recurring)2024Ontario$2.2M3.1×
Owner-operator HVAC (break-fix)2024Prairies$1.4M2.6×
Median3.5×

Illustrative SME HVAC / refrigeration-services transactions. Recurring-contract-heavy books trade at the top of the range; price-led break-fix at the bottom.

3.5×
Median EV/EBITDA
2.6–4.2×
Observed range
3.0×
Northwind asking (ODE)
Priced below the comparable median. Northwind carries an above-average 62% recurring mix and >90% retention, the traits that pull comps to the top of the range, yet is offered at 3.0× ODE, below the 3.5× median. The multiple is conservative for the quality of the book.
Valuation cross-check

The asking price against every lens

DCF (fair value)
$1.88M – $2.33M
Comparable transactions
2.5× – 4.0× ODE
Asking price
$1.5M$2.0M$2.5M$3.0M
The asking price is defensible at the low end of intrinsic value. DCF central value ~$2.08M and comparable SME HVAC/services transactions at 2.5–4.0× both sit above the $1.95M / 3.0× asking, giving a buyer a modest margin of safety.
05

Dashboards & forecasts

The financial picture today and the five-year plan behind the returns.

Section 5 of 8
KPI dashboard

The business on one screen

$2.45M
Revenue (TTM)
+9%
3-yr revenue CAGR
$640K
Adj. EBITDA / ODE
26.1%
EBITDA margin
41%
Gross margin
62%
Recurring revenue
480
Active accounts
>90%
Retention
35 d
DSO
32 d
DPO
14
Staff
8
Vehicles
Historical performance

Three years of financial history

C$ thousandsFY23FY24TTM
Revenue2,0602,2802,450
Cost of services1,2361,3451,446
Gross profit8249351,004
Gross margin40.0%41.0%41.0%
Operating expenses470505536
Owner adjustments150160172
Adjusted EBITDA / ODE504590640
EBITDA margin24.5%25.9%26.1%
Five-year forecast

Revenue and EBITDA plan

Revenue & EBITDA

C$ thousands · value-creation plan

C$ 000sY1Y2Y3Y4Y5
Revenue2,6502,8803,1303,4003,680
EBITDA7108009001,0001,100
Margin26.8%27.8%28.8%29.4%29.9%
FCF to debt315442560677780

Revenue ~8.5% CAGR; EBITDA grows faster as margin expands from repricing and operating leverage.

Deleveraging

Free cash flow retires the debt

Net debt paydown

C$ thousands · debt-free by year 4

Free cash flow to debt

C$ thousands · after interest, tax, capex

Returns summary

~5.8× MOIC, ~42% IRR over five years

Equity cash flows

C$ thousands · sponsor equity in and out

Exit ×Exit equityMOICIRR
3.0×$3.55M4.4×35%
3.5×$4.10M5.1×39%
4.0× base$4.65M5.8×42%
4.5×$5.20M6.5×45%
5.0×$5.75M7.2×48%

Entry fixed at 3.0×. Even at a flat exit multiple, deleveraging and EBITDA growth alone return 4.4×.

06

Competitive landscape

A fragmented, essential-service market where recurring density and refrigeration expertise are the moat.

Section 6 of 8
The competitive set

Who Northwind competes with

Competitor archetypeScaleFocusNote
National HVAC franchiseLarge / multi-cityProject + light serviceBrand and pricing; thinner local service & refrigeration depth
Regional mechanical contractorLarge regionalConstruction / projectBig install book; recurring service is secondary
Western refrigeration specialistMid regionalRecurring + refrigerationClosest direct competitor — overlapping grocery/cold-storage base
National industrial refrigerationNationalIndustrial projectsDeep on large jobs; not focused on 480-account route density
Small owner-operators (2–5 vans)Small / localBreak-fix, price-ledCheap; limited 24/7 cover, thin bench, succession-fragile
National facilities-management bundlerLargeBundled FM contractsWins on procurement; subcontracts trade work, variable quality
Positioning

Recurring-led and high-touch

Project-ledRecurring-led High-touch / 24-7Transactional Nat'l franchise Mech. contractor Refrig. specialist Industrial refrig. Owner-operators FM bundler Northwind

Northwind sits in the upper-right: recurring-contract-led and high-touch, more service-dense and refrigeration-specialized than the project-led nationals, and more reliable and succession-proof than the small owner-operators.

The niche. 24/7 commercial refrigeration and HVAC maintenance for grocery and cold-storage accounts across Greater Edmonton, with 62% recurring revenue and >90% retention as the barrier to entry.
Competitive moat

Why a new entrant cannot easily win the base

Trust, earned slowly

Approved-vendor status

On the preferred-contractor list for several property managers, which takes years to earn and gates new entrants.

Dual trade

HVAC + refrigeration

One vendor for both, with red-seal refrigeration depth most HVAC-only competitors lack.

Switching cost

Contracted & sticky

Once a system is on a maintenance contract, re-qualifying a vendor for equipment that cannot fail is a high bar.

07

Working capital

Customer and supplier concentration, receivables, and the light, self-funding working-capital profile.

Section 7 of 8
Customer concentration

Top 10 customers — none over 8%

CustomerSector% rev
Prairie Fresh MarketsGrocery7.8%
Northlands Hotel GroupHospitality6.2%
Glacier Cold StorageIndustrial5.4%
Edmonton Co-op FoodGrocery4.6%
Rockyview Property MgmtCRE3.9%
Boreal Food DistributorsIndustrial3.3%
Whitecourt HospitalityHospitality2.8%
Summit Restaurant GroupHospitality2.4%
Aurora Medical PlazaCRE2.0%
Ironwood Light MfgIndustrial1.8%
Top 1040.2%
Next 470 accounts59.8%

Concentration

Top-10 share of revenue

Contract book · tenure & renewal

The recurring base is contracted years out

Next renewalContracts% of recurring revAuto-renew
2026 (in year)9218%84%
202711824%80%
202810421%77%
20297315%74%
2030 and beyond10622%71%
Contracted base493100%78%

Maintenance agreements only. Each renewal year is the next scheduled anniversary; most roll automatically unless cancelled in writing.

2.7 yr
Wtd. avg remaining term
78%
Auto-renewing
<8%
Annual logo churn
58%
Renewals 2028+
The book does not reprice or roll off all at once. No single year sees more than a quarter of the recurring base come up, four in five contracts auto-renew, and the weighted average has nearly three years left to run. Retention has held above 90% for three years.
Receivables & suppliers

Clean AR, diversified supply

AR aging

DSO ~35 days · AR ≈ $235K

90% of receivables current or under 30 days; write-offs negligible.

Supplier base

No supplier over 20%

Parts and equipment sourced across several national distributors on net 30–45 terms. No exclusive dependencies; vendors are substitutable.

Terms

Trade terms fund working capital

Supplier terms (DPO ~32 days) roughly offset receivables (DSO ~35 days), so the cash-conversion cycle is only a few days.

Net working capital

Light, and it funds itself

Net working capital

C$ thousands · ~4% of revenue

C$ 000sTTMY1Y3Y5
Accounts receivable235254300353
Accounts payable127137162190
Net working capital98106125147
% of revenue4.0%4.0%4.0%4.0%
Why it matters. Low working-capital intensity means EBITDA converts to free cash flow at a high rate, which is what pays the acquisition debt down on schedule.
08

Financing

The non-equity capital structure: bank debt, the seller note, coverage, and the deleveraging path.

Section 8 of 8
Capital structure

Two-thirds debt-funded, conservatively

Funding mix

Sources of the $2.15M

InstrumentAmountRate×EBITDA
Senior term loan$1,050K8.5%1.6×
Seller note (subordinated)$300K5.0%0.5×
Total debt$1,350K2.1×
Sponsor equity$800K
Total capital$2,150K

Entry leverage 2.1× EBITDA against a 3.0× purchase multiple. The seller note aligns the vendor through the transition.

Debt terms & amortization

Senior facility amortizes over five years

Senior loan balance

C$ thousands · scheduled amortization

Senior · $000sBeginIntPrinEnd
Year 11,05089177873
Year 287374192681
Year 368158209472
Year 447240226245
Year 5245212450

Seller note: interest-only years 1–2, then amortized years 3–5. Excess free cash flow sweeps the senior facility faster than the scheduled minimum.

Debt-service coverage

DSCR comfortably above covenant throughout

Cash flow vs debt service

C$ 000s bars · DSCR ratio labelled

C$ 000sY1Y2Y3Y4Y5
CFADS487551622691760
Debt service281281377377376
DSCR1.73×1.96×1.65×1.84×2.02×
Net debt/EBITDA1.46×0.74×0.04×0.0×0.0×

Covenants (typical): min DSCR 1.25×, max leverage 3.0×. Lowest DSCR is 1.65× (Yr3, seller-note amortization) — ~32% cushion above the floor.

Financing summary

Conservative, self-liquidating debt

Leverage

2.1× at entry → 0 by Yr4

Well inside a 3.0× cap and cleared to debt-free in four years from the business's own cash flow.

Coverage

DSCR 1.65–2.02×

Comfortable headroom above a 1.25× covenant across the whole plan, even before the value-creation upside.

Downside

Holds at −10% revenue

A 10% revenue shock still covers scheduled debt service (DSCR > 1.25×), given 62% contracted revenue.

Deal structure & terms

How the transaction is put together

TermPosition
StructureAsset purchase (share sale considered)
Headline price$1.95M enterprise value, ~3.0× ODE
BasisCash-free, debt-free
Working capitalNormalized peg ~$98K, trued-up at close
IncludedGoodwill, contracts, customer list, 8-van fleet, equipment, brand, WIP
ExcludedLeased premises, owner's personal assets, surplus cash
Vendor take-back$0.30M seller note, 3-yr, subordinated
Escrow / holdback10% for 12 months against reps & warranties
Reps & warrantiesCustomary SME set; W&I insurance optional
EarnoutNone required; vendor note keeps the seller aligned
Transition90-day handover + 3-yr non-compete
Why an asset structure

Clean liabilities, stepped-up basis

An asset purchase leaves historic liabilities behind and gives the buyer a stepped-up depreciable base. A share sale stays open if contract novation and tax trade-offs favour it.

Working-capital peg

No cash surprises at close

Delivered with a normalized ~$98K net working capital (~4% of revenue). Anything above or below the peg trues up dollar-for-dollar, so neither side wins or loses on timing.

Seller alignment

Vendor note + handover

A $0.30M subordinated seller note and a 90-day transition keep the founder invested in a clean handover of relationships and systems.

Process & next steps

How the process runs from here

  • Data-room access & Q&Afull document access; questions submitted to Top Tier Advisory
  • Management callwith the owner and GM, ahead of an indicative offer
  • Indicative offer (IOI)headline price and structure for discussion
  • Confirmatory diligence & site visitunder continued confidentiality
  • Purchase agreement & closewith the 90-day transition and seller note
Advisor

Top Tier Advisory

Represented by Top Tier Advisory. Illustrative sell-side sample.

This deal book is confidential and provided under NDA to the named recipient only. All figures are illustrative and owner-adjusted; the buyer must conduct independent due diligence. Demonstration document.