By ORDENNE · Published 8 November 2026
The practical answer
Seller output: a consistent financial summary supported by schedules that a buyer can follow.
Use a consistent period and basis
Prepare monthly records and explain the reporting period behind the headline figures. Identify whether numbers come from management accounts, statutory statements or other records. A buyer should be able to understand which figures describe the same activity and why any periods differ.
Prepare a supported earnings bridge
List owner-related adjustments, one-off items and recurring costs separately. Explain each adjustment and provide the record that supports it. Avoid presenting a single adjusted profit amount without showing the path from reported trading to that number.
Connect earnings to operating cash
Provide schedules for receivables, payables, stock and customer advances alongside equipment requirements. Explain what working capital is included in the price and what funding a buyer would provide separately. The aim is a coherent evidence pack, rather than a headline that uses the most favourable measure.
Your working checklist
- State the reporting basis
- Prepare monthly comparisons
- Document normalisation items
- Reconcile working capital
- Explain included cash commitments
Use the guide with a live opportunity
For a buyer, record the listing reference and the questions that could change your decision. For an owner, use the checklist to prepare a consistent response and identify which information is suitable for public presentation. Share identifying or sensitive material only through an agreed confidential process.
Related guides
- How to write an anonymous business-for-sale listing in the UAE
- UAE business acquisition due diligence: organise the workstreams
- Calculate business cash yield
ORDENNE editorial transaction framework. Process suggestions are general preparation guidance, not a universal legal procedure, completed-transaction claim or personalised advice. Confirm the activity-specific requirements and agreed terms for the actual transaction.