Concept

Seller Discretionary Earnings as the Small-Contractor Valuation Basis

Small electrical contracting businesses typically sell at a multiple of the seller's discretionary earnings (SDE) or operating cash flow. SDE represents the total financial benefit the owner receives, including salary, perks, and one-time add-backs. The applicable multiple depends on the business's profitability, level of owner involvement, growth potential, and market position. Owners who understand SDE early can make operational changes—like documenting processes and reducing personal dependency—that raise the multiple buyers are willing to pay.

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Updated 2026-05-06

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Electrician Business Operations

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