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Case 3 of 3

Contract packager, one premium account

Difficulty

A contract packaging company running short bottling and labeling runs for beverage brands: $5.8M revenue, $740K SDE, asking $2.4M. The buyer is using an SBA 7(a) loan with about $360K of annual debt service; after a $140K plant manager salary, roughly $600K is left to cover it. The largest customer is 26% of revenue, under the 30% level the lender flags. It pays a premium for fast changeovers and accounts for about $250K of total SDE. It's supply agreement requires written consent to assign on a change of control.

1. Which issue most directly puts the lender's debt service coverage at risk?

2. Does the customer concentration here concern you? Why or why not?

0 / 2000

3. The seller says he'd rather not approach the customer about consent until after closing, for confidentiality reasons. How do you respond?

0 / 2000