Closing Date:
Date of Sale

SIC:
Standard Industrial Classification

M, MM, B:
U.S. $ in M=thousands; MM=millions; B=billions

Price:
Equity price for "Stock Sales"; Deal or Enterprise Price for "Asset Sales" (see FAQs)

Buyer:
Company, address, tel., and executive handling transaction

Seller:
Company, parent if a subsidiary, and state located at time of sale

Seller Description:
Primary activity and HQ's location (Sub S Corps, LLCs , and Ptnshps. identified)

Seller Type:
Private (approx. 75%), Public (14%), or Subsidiary of a public company (11%)

Terms:
In "Stock Sales" consideration paid for equity, or in "Asset Sales" consideration paid for assets acquired plus amount of liabilities assumed when identified by company (see FAQs)

Sale Type:
Stock Sale (approx. 76% of transactions) or Asset Sales (24% of transactions)

Assets:
Total assets at the end of the most recent accounting period

Stockholders' Equity:
Stockholders'equity or net worth at the end of the most recent accounting period

Revenue:
Total revenue for the most recent accounting period, or year for obviously seasonal businesses

Net Income Loss:
Net income (or loss) after income tax; except net income before tax for SubS Corps, LLCs, and Ptnshps

Cash Flow:
Cash Flow from Operations (the top third of a cash flow statement) equal to net income (loss) after tax + depreciation + amortization + changes in working capital (but not including changes from either investments or financings such as dividends, capital expenditures, or sales of debt or equity)

EBITDA:
Net income after tax + interest expense + income taxes + depreciation + amortization