IBA Market Data
Field Definitions
Admin ID Record identification number for the transaction in the IBA database. Summary Each field in the Summary section also appears in one other section. For example, the Price field also appears in the Transaction section. SIC Principal Standard Industrial Classification (SIC) number applicable to the business sold. Business Description Description of the primary business activity of the firm sold. Sales Year 1 Gross Sales DE Year 1 Discretionary Earnings. Annual earnings before owners' compensation expense, interest expense, and income tax expense. Owners' Comp Year 1 Owners' Compensation Price Total reported consideration; i.e. cash, liabilities assumed, etc. excluding real estate. Price / Sales = Price ÷ Year 1 Gross Sales Price / DE = Price ÷ Year 1 DE State State codes for business sold Date of Sale Date the sale was completed General SIC Principal Standard Industrial Classification (SIC) number applicable to the business sold. Business Description Description of the primary business activity of the firm sold. Age Age of business sold in years Owned Number of years seller owned the business FT Employees Number of full time employees PT Employees Number of part time employees Location Natural language location of business sold State State codes for business sold Census Region Census regions for business sold, as defined by the United States Census Bureau. See Definitions of Geographic Areas. Census Division Census divisions for business sold, as defined by the United States Census Bureau. See Definitions of Geographic Areas. Other Area Other areas for business sold, in addition to the United States Census Bureau’s regions and divisions. See Definitions of Geographic Areas. Balance Sheet Date Date of Balance Sheet Cash & Equiv Cash and Equivalents Trade Recvbls Trade Receivables Inventory Inventory Other Curr Other Current Assets Total Curr Total Current Assets Fixed Fixed Assets Real Estate Real Estate Intangibles Intangibles Other Non-Curr Other Noncurrent Assets Total Assets Total Assets Liabs Assumed Liabilities Assumed Emp Consult Employment Consulting Agreement Noncompete Noncompete Value Net Worth Equity in business sold Income Year 1 Date Date of Year 1 financial statements Sales Year 1 Gross Sales CoGS Year 1 Cost of Goods Sold Gross Profit Year 1 Gross Profit Rent Year 1 Total Rent Owners' Comp Year 1 Owners' Compensation Other Op Exp Year 1 Other Operating Expense Non-Cash Exp Year 1 Non-Cash Expenses Total Op Exp Year 1 Total Operating Expense Op Profit Year 1 Operating Profit Interest Exp Year 1 Interest Expense DE Year 1 Discretionary Earnings. Annual earnings before owners' compensation expense, interest expense, and income tax expense. Taxes Year 1 Taxes Net Income Year 1 Net Income Cash Flow Year 1 Net Cash Flow Income Year 2 Sales Year 2 Gross Profit CoGS Year 2 Cost of Goods Sold Gross Profit Year 2 Gross Sales Rent Year 2 Total Rent Owners' Comp Year 2 Owners' Compensation Other Op Exp Year 2 Other Operating Expense Non-Cash Exp Year 2 Non-Cash Expenses Total Op Exp Year 2 Total Operating Expense Op Profit Year 2 Operating Profit Interest Exp Year 2 Interest Expense DE Year 2 Discretionary Earnings. Annual earnings before owners' compensation expense, interest expense, and income tax expense. Taxes Year 2 Taxes Net Income Year 2 Net Income Cash Flow Year 2 Net Cash Flow Income Year 3 Sales Year 3 Gross Profit CoGS Year 3 Cost of Goods Sold Gross Profit Year 3 Gross Sales Rent Year 3 Total Rent Owners' Comp Year 3 Owners' Compensation Other Op Exp Year 3 Other Operating Expense Non-Cash Exp Year 3 Non-Cash Expenses Total Op Exp Year 3 Total Operating Expense Op Profit Year 3 Operating Profit Interest Exp Year 3 Interest Expense DE Year 3 Discretionary Earnings. Annual earnings before owners' compensation expense, interest expense, and income tax expense. Taxes Year 3 Taxes Net Income Year 3 Net Income Cash Flow Year 3 Net Cash Flow Transaction Date Sale Initiated Date the sale was initiated Date of Sale Date the sale was completed Asking Price Price the seller wanted Price Total reported consideration; i.e. cash, liabilities assumed, etc. excluding real estate. Inventory Incl'd Value of inventory included in the sale price Down Pmt $ Down payment in dollars Down Pmt % Price Down payment as percent of sale price Asset or Stock Indicates if the sale is on an asset or stock basis Legal Org Legal organization of the company sold (C Corp, S Corp, etc,) Terms Information on the financing terms Misc Info Miscellaneous information about the transaction, usually terms Lease Terms Terms of Lease Lease Bal Assm'd Balance of assumed lease Noncompete Term Length in months of noncompete clause in sale contract Noncmpt Distance Miles radius specified in noncompete clause Employ/Conslt Agrmt Description of employment/consulting agreement Ratios Price / Sales = Price ÷ Year 1 Gross Sales Price / DE = Price ÷ Year 1 DE DE / Sales = Year 1 DE ÷ Year 1 Gross Sales |
