This is the audio version of “Why GAAP Accounting Matters When Selling a Business.”

In this episode, Sara Vaziri and Diane E. Wittenberg, CPA, discuss how GAAP accounting and financial transparency can influence business value, buyer confidence, and transaction readiness.

They explain what GAAP accounting is, why it was created, and how it helps business owners present a clearer and more reliable picture of company performance. The conversation also explores the differences between cash basis and accrual accounting, reviewed and audited financial statements, and how accurate financial reporting can support better business decisions.

Diane shares practical insights into how buyers, lenders, and investors evaluate financial information and why stronger reporting can reduce risk, improve credibility, and potentially increase the value of a business.

The discussion highlights an important reality for business owners preparing for succession, ownership transition, M&A, or a future sale:

Financial statements are more than a record of the past.

They are often one of the first tools buyers use to determine the quality, sustainability, and transferability of a business.

Key topics:
• GAAP accounting
• Financial transparency
• Business valuation
• Cash basis vs. accrual accounting
• Revenue recognition
• Inventory accounting
• Audited financial statements
• Reviewed financial statements
• Buyer confidence
• Financial reporting
• Business value drivers
• M&A readiness
• Risk reduction
• Exit planning
• Ownership transition
• Business succession
• Building a business beyond the owner

For the full video conversation, watch on YouTube:

https://youtu.be/Csq3v8ZqAH0

Host:
Sara Vaziri, MBA, MSc, CBB, CBI
Zoom Business Brokers
(949) 426-5067
sara.vaziri@zbbcorp.com

M&A Advisor, Award-Winning Certified Business Broker, Founder and Office Broker of Zoom Business Brokers, specializing in selling manufacturing, B2B, contractor, wholesale, 3PL, and financial-related businesses in California.

More Information:
https://www.linkedin.com/in/saravaziri/

Guest:
Diane E. Wittenberg, CPA
Partner | Haskell & White LLP

Direct: (949) 450-6334
dwittenberg@hwcpa.com
https://www.hwcpa.com

Diane has more than 40 years of experience serving public, private, and nonprofit organizations and specializes in audit, advisory, M&A, IPO, and compliance services.

Disclaimer:
This show is for informational purposes only and does not constitute legal, financial, tax, accounting, investment, valuation, or business brokerage advice. Please consult your own qualified advisors before making any decisions.

#GAAPAccounting #BusinessValuation #ExitPlanning #OwnershipTransition #BusinessOwners

This is the audio version of “How Business Valuation Really Works.”

In this episode, Sara Vaziri and Gordon Lin discuss how valuation professionals determine what a business is worth and the factors that can significantly influence enterprise value.

They break down the difference between a business valuation and a formal business appraisal, explain what EBITDA measures, and walk through the three primary valuation approaches: market, income, and asset-based valuation.

Gordon also shares insights into how buyers, investors, and valuation professionals evaluate risk, future cash flows, company size, profitability, growth potential, recurring revenue, and customer concentration when assessing a business.

The conversation highlights why valuation is not just about current earnings. It is also about sustainability, transferability, and how well a business can perform beyond its current owner.

Key topics:
• Business valuation
• Business appraisal
• Enterprise value
• EBITDA
• Market approach valuation
• Income approach valuation
• Asset-based valuation
• Business value drivers
• Growth and profitability
• Key person risk
• Owner dependency
• Recurring revenue
• Customer concentration
• Business sale readiness
• M&A preparation
• Exit planning
• Succession planning
• Building a business beyond the owner

For the full video conversation, watch on YouTube:

Host:
Sara Vaziri, MBA, MSc, CBB, CBI
Zoom Business Brokers
(949) 426-5067
sara.vaziri@zbbcorp.com

M&A Advisor, Award-Winning Certified Business Broker, Founder and Office Broker of Zoom Business Brokers, specializing in selling manufacturing, B2B, contractor businesses, wholesale, 3PL, and financial-related businesses in the State of California.

More Information:
https://www.linkedin.com/in/saravaziri/

Guest:
Gordon Lin
Managing Partner | Libra Value Partners
M: 626.376.5544
glin@libravaluepartners.com
www.libravaluepartners.com
https://www.linkedin.com/in/c-gordon-lin-a1b734/

Disclaimer:
This show is for informational purposes only and does not constitute legal, financial, tax, investment, valuation, or business brokerage advice. Please consult your own qualified advisors before making any decisions.

#BusinessValuation #BusinessAppraisal #BusinessValue #ExitPlanning #BusinessOwners

This is the audio version of “Working Capital in a Business Sale: What Owners Miss.”

In this episode, Sara Vaziri and Raymond Skaug discuss why working capital becomes such an important part of buying and selling a business.

They break down what working capital means, what is typically included, and why buyers pay close attention to inventory, accounts receivable, accounts payable, cash flow, and the working capital peg during a transaction.

Raymond explains why a profitable business can still create cash problems after closing, especially when receivables are slow, inventory turns unevenly, or the buyer needs operating cash in the first 90 days.

They also discuss how cash management, vendor terms, excess inventory, obsolete inventory, and receivable collection can affect buyer confidence, business valuation, and deal readiness.

Key topics:
• Working capital
• Business sale preparation
• Business valuation
• Cash flow management
• Profit vs. cash
• Accounts receivable
• Inventory management
• Accounts payable
• Working capital peg
• Cash conversion cycle
• Buyer risk
• SBA acquisition loans
• Deal readiness
• M&A preparation
• Selling a business
• Building a business beyond the owner

For the full video conversation, watch on YouTube:
https://youtu.be/aJx2TXA12cU

Host:
Sara Vaziri, MBA, MSc, CBB, CBI
Zoom Business Brokers
(949) 426-5067
sara.vaziri@zbbcorp.com
M&A Advisor, Award-Winning Certified Business Broker, Founder and Office Broker of Zoom Business Brokers, specializing in selling manufacturing, B2B, contractor businesses, wholesale, 3PL, and financial-related businesses in the State of California.

More Information:
https://www.linkedin.com/in/saravaziri/

Guest:
Raymond Skaug, CVA, MBA
CEO of BizProValue
614-270-0609
ray@bizprovalue.com
www.bizprovalue.com
https://www.linkedin.com/in/ray-skaug-74466314/

Disclaimer:
This show is for informational purposes only and does not constitute legal, financial, tax, investment, valuation, or business brokerage advice. Please consult your own qualified advisors before making any decisions.

#WorkingCapital #BusinessValuation #SellingABusiness #ExitPlanning #BusinessOwners