Confidential Information Memorandum (CIM)

A detailed document prepared by sellers or brokers providing comprehensive information about a business for sale, including financials, operations, and growth opportunities.

A Confidential Information Memorandum (CIM) is a comprehensive document prepared for potential buyers that provides detailed information about a business for sale.

CIM Contents

Executive Summary

  • Investment highlights
  • Business overview
  • Asking price and terms

Business Description

  • History and background
  • Products/services
  • Competitive advantages
  • Customer overview

Financial Information

  • 3-5 years of historical financials
  • Adjusted EBITDA/SDE calculations
  • Revenue breakdown
  • Expense analysis

Operations

  • Facilities and equipment
  • Employees and organization
  • Key processes and systems
  • Supplier relationships

Growth Opportunities

  • Expansion possibilities
  • Untapped markets
  • Operational improvements

Who Prepares CIMs

  • Business brokers: For most small business sales
  • Investment banks: For larger transactions ($10M+)
  • Sellers directly: Less common, usually lower quality

CIM Red Flags

  • Missing or incomplete financial data
  • Vague customer descriptions
  • Unrealistic growth projections
  • Heavy reliance on add-backs
  • No clear reason for sale

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