| Maintenance contracts | Recurring maintenance creates visibility and can improve buyer confidence. | Contract list, term, renewal date, service scope, pricing, frequency, and transferability. |
| Customer concentration | Dependence on a few accounts can affect buyer appetite and deal structure. | Top customer list, revenue share, tenure, renewal history, and relationship owner. |
| Route density | Dense routes and nearby accounts can improve margins and operational efficiency. | Route schedules, location map, account frequency, travel time, and crew assignments. |
| Crew retention | Labor stability affects service quality and transferability. | Crew roster, tenure, turnover, pay rates, hiring process, and crew-leader coverage. |
| Equipment condition | Equipment quality affects buyer capital planning and deal structure. | Equipment list, age, condition, debt, leases, maintenance records, and replacement needs. |
| Seasonality | Monthly revenue and labor swings affect cash flow and working capital. | Monthly revenue, labor, gross margin, snow or seasonal work, and hiring patterns. |
| Service mix | Maintenance, enhancements, irrigation, and hardscape can carry different margins. | Revenue and gross margin by service line, customer type, location, and month. |
| Estimating and sales | Buyers need to know how new work is priced and won. | Estimating process, proposal templates, win rates, backlog, enhancement pipeline, and owner role. |
| Financial reporting | Buyers need clean historical and normalized earnings before serious offers. | P&Ls, balance sheets, tax returns, add-backs, AR/AP aging, payroll detail, and working capital. |
| Owner transition | Buyer confidence depends on retaining customers, crews, and supervisors after closing. | Owner role map, customer handoff plan, supervisor transition, and retention plan. |