Business Acquisition Financing · SBA · Seller Notes · 2026

Seller Financing 101: How to Buy a Business With Less Cash Than You Think (2026 Complete Guide)

18 min read

"No money down" is a fantasy marketed by people who either never closed a real acquisition or are selling you a course. But "less money than you think" is genuinely true — and understanding why requires understanding how acquisition financing actually stacks.

The real financing question is not "how do I buy a business with zero cash?" It is "what is the minimum capital I actually need, and what combination of SBA debt, seller financing, and deal structure gets me there?" Those are answerable questions with specific, verifiable answers.

This guide covers every financing mechanism for buying a business in 2026: the SBA 7(a) programme in full detail, seller financing structures (what they are, why sellers offer them, how to negotiate them), earnouts, equity partners, and global alternatives for buyers outside the US. At the end, there is a table showing the actual minimum capital requirement at every deal size from $200K to $10M.

1. The "No Money Down" Truth

Let us be direct about what is and isn't possible, because the Internet has significant financial incentive to blur this line.

True no-money-down: Theoretically possible for very small, off-market deals where the seller holds the full purchase price as a note, the seller has no existing business debt to repay at closing, and the seller has high confidence in the buyer's ability to service the debt. In practice, this applies to a small fraction of the market — mostly micro-businesses under $100K, family transfers, or distressed sellers who cannot find conventional buyers. It is not a template for a serious acquisition strategy.

Low-money-down: Real, common, and achievable through the SBA 7(a) + seller note combination. The SBA requires 10% equity injection from the buyer. The seller can hold another 10–15% as a subordinated note on standby. On a $1M acquisition, the buyer's minimum cash outlay is $100,000 — plus deal costs. That is "less than you think" for people who assumed they needed 30–50% down. It is not zero.

The honest minimum: On a properly structured SBA-financed acquisition, the minimum buyer capital requirement is approximately 10% of purchase price plus closing costs. For a $1M deal, that is $100K down + $40K–$80K in costs and reserves = $140K–$180K total. Deals requiring less buyer capital exist — but they come with higher seller dependency risk or smaller deal sizes.

"The goal is not to minimise the amount you put in. It is to put in the right amount for the return you are getting — and to structure the remainder as efficiently as possible so you close a deal you can actually service."

2. Every Financing Option Mapped

Financing options — ranked by buyer capital required (lowest to highest)
The Complete Acquisition Financing Ladder
0–5%
Full seller carry. Seller holds 100% of purchase price as a note. No lender involved. Buyer pays seller directly over 5–10 years with interest. Requires no existing business debt and high seller confidence in buyer.
Rare
10–15%
SBA 7(a) + seller note (80/10/10 structure). 80% SBA loan, 10% seller note on standby, 10% buyer cash. The most capital-efficient SBA structure available. Requires qualifying business and buyer financials.
Very common
10–20%
SBA 7(a) — buyer equity only. 80–90% SBA loan, 10–20% buyer cash injection. No seller note. Simpler structure, fewer moving parts. Most common for deals with a strong seller who does not need to defer payment.
Most common
20–30%
SBA 504 (for real estate-heavy deals). 50% bank, 40% SBA 504 debenture, 10% buyer equity. For businesses with significant owned real estate. Long-term, fixed-rate structure. Lower rate than 7(a).
Situational
20–35%
Conventional bank + seller note. Bank provides 65–75% without SBA guarantee — requires strong collateral. Seller holds remaining balance as note. Often used for deals above $5M SBA maximum.
LMM deals
25–40%
Equity partner / independent sponsor. An outside investor provides equity capital in exchange for an equity stake (typically 20–40%). Buyer contribution is operational expertise and deal origination. Used for larger deals or buyers with limited capital.
Deal by deal
100%
All cash. Buyer funds the entire purchase price. Zero financing dependency, cleanest close, strongest negotiating position. Rare for deals above $500K among individual buyers — typically PE or family office buyers.
Institutional

3. SBA 7(a): The Full Breakdown

The SBA 7(a) programme is the primary financing mechanism for US small business acquisitions under $5 million. Understanding it is not optional for anyone seriously pursuing acquisition. Here is everything you need to know.

What it is

An SBA 7(a) loan is a bank loan with a government guarantee. The SBA guarantees up to 85% of loans under $150,000 and 75% of loans above $150,000 (up to $3.75M on a $5M loan). This guarantee reduces bank risk and makes lenders willing to fund acquisitions they would not otherwise finance with conventional loans.

What you need to qualify

  • Business eligibility: Must meet SBA size standards (generally under $5M average annual revenue for service businesses, but varies by NAICS code). Must be for-profit, US-based. Not eligible: financial businesses (banks, insurance, investment), real estate investors, multi-level marketing, religious organisations.
  • Buyer eligibility: US citizen or permanent resident. No recent bankruptcies, foreclosures, or felonies. Must have relevant industry or management experience (lenders are increasingly strict here). Must provide personal financial statements.
  • Equity injection: 10% minimum from buyer. Must be verified as buyer's own funds — not borrowed. Can be cash, gift equity, or seller note on full standby.
  • Personal guarantee: Required from all owners with 20%+ equity. Unconditional. This is a hard requirement — no personal guarantee, no SBA loan.
  • Collateral: SBA requires lenders to take available collateral. Lender will file liens on business assets. May require real estate collateral if available. Insufficient collateral does not automatically disqualify — SBA accepts undercollateralised loans — but lender's willingness varies.

Current rates and terms (2026)

  • Rate: SOFR + 2.5–3% = approximately 7.5–9% in current market. Variable rate, adjusts quarterly. Fixed rate options available at slightly higher spread.
  • Term: Up to 10 years for business acquisitions. Up to 25 years if real estate is included.
  • Maximum loan: $5 million total.
  • SBA guarantee fee: 0.5–3.5% of guaranteed portion depending on loan size. Paid at closing, can be rolled into the loan.
  • Pre-payment penalty: For loans with maturities of 15+ years only. No pre-payment penalty on standard 10-year acquisition loans.
The personal guarantee is not negotiable. Every SBA 7(a) loan above $25,000 requires an unconditional personal guarantee. If you default, the SBA can pursue your personal assets — savings, property, retirement accounts (state law varies on retirement account protection). Get independent legal advice before signing any SBA personal guarantee.

The SBA lender approval process

  • Get pre-qualified before submitting an LOI on any deal — know your borrowing capacity before you negotiate.
  • SBA lenders underwrite the business AND the buyer — your personal financial health matters as much as the business's.
  • Expect 45–90 days from application to funding in normal conditions.
  • Use an SBA Preferred Lender (PLP) — they can approve internally without SBA review, cutting 2–4 weeks off the timeline.
  • Build lender relationships with 2–3 SBA lenders before you need one — they give priority access to buyers they know.

4. The 80/10/10 Deal Stack

The 80/10/10 structure is the most capital-efficient SBA acquisition financing available to individual buyers. It combines the SBA 7(a) loan with a seller note to bring the buyer's cash requirement down to the SBA minimum — 10% of purchase price.

The 80/10/10 structure on a $1M acquisition
Three Layers. One Deal.
SBA 80%
$800,000 — SBA 7(a) loan from approved lender. 10-year term, variable rate (~8%). Monthly payments ~$9,700. Personal guarantee required.
Seller 10%
$100,000 — seller note on full standby for 24 months per SBA requirement. After standby: 6–8% interest, 5–7 year term. Seller receives no payments for 2 years.
Buyer 10%
$100,000 — buyer equity injection. Your cash, verified as non-borrowed. Plus closing costs, reserves, and working capital on top of this. Total capital needed: ~$200K–$250K.
$800,000SBA bank loan (10yr, ~8%)
$100,000Seller note (standby 2yr)
$100,000Buyer cash injection

Why the seller note must be on "full standby"

The SBA requires that any seller note in the deal structure be on full standby for the life of the SBA loan — typically 24 months minimum, sometimes longer. Full standby means the seller receives no principal or interest payments during the standby period. This protects the SBA lender's senior position and ensures the business's cash flow goes first toward the bank debt.

After the standby period, the seller note comes out of standby and the buyer begins making payments on both the SBA loan and the seller note simultaneously. This is why the seller note needs to be structured with a term long enough that the payments are manageable when both run concurrently.

What the 80/10/10 structure does NOT solve

It solves the down payment problem. It does not solve the closing cost problem, the reserves problem, or the working capital problem. Your $100K equity injection is separate from the $40K–$80K in SBA guarantee fees, legal fees, and accountant fees, and separate from the post-close liquidity reserves (typically 10–15% of the loan) that lenders require. Plan for $200K–$250K total capital deployed on a $1M acquisition using this structure.

5. Seller Financing: How It Actually Works

Seller financing — also called a seller note, vendor financing, or owner financing — is when the business seller accepts a portion of the purchase price as a promissory note rather than cash at closing. The buyer pays the seller directly over time with interest, as if the seller were a private lender.

It is one of the most common deal structures in SME acquisitions, and for good reason: it aligns the seller's financial incentive with the buyer's success, reduces the buyer's cash requirement at closing, and — for the seller — can produce better after-tax outcomes than an all-cash sale (installment sale treatment under IRC 453 spreads the capital gains tax liability over the note's repayment period).

Typical seller note terms — what you are actually negotiating
Principal
10–25% of purchase price. With SBA: typically 10–15% (constrained by SBA equity injection rules). Without SBA: 25–60% possible — negotiated freely.
Interest rate
6–8% annual in current market. Below this, the IRS imputes interest (AFR rate). Above 10% suggests the seller is not confident in repayment and pricing risk into the rate. Negotiate toward the lower end of market — 6–6.5% is reasonable to request.
Term
5–7 years for an SBA deal. Longer terms reduce annual payment burden — important when the seller note comes out of standby and runs concurrent with SBA payments. Request the longest term the seller will accept.
Standby period
24 months (SBA minimum) to full SBA loan term. During standby: no principal or interest payments. The SBA requires this to protect the senior lender. After standby: payments begin. Longer standby = more cash flow relief in early years.
Security / collateral
Seller note is subordinated to SBA senior debt. In a liquidation, SBA gets paid first. Seller note holders are junior creditors. Seller may request a UCC filing on business assets as secondary security — typically acceptable.
Acceleration clause
Negotiate carefully. Seller may want the right to accelerate the full balance if you miss payments, sell the business, or violate other covenants. Ensure acceleration triggers are clearly defined and the cure periods are reasonable (30–60 days minimum).
Offset rights
Critical post-close protection. If the seller misrepresented the business and you discover undisclosed liabilities post-close, an offset right allows you to reduce seller note payments by the amount of the damage. Negotiate this explicitly — it is your primary recourse if the reps and warranties in the purchase agreement are breached.

6. Which Sellers Will (and Won't) Offer It

Seller financing is not on offer from every seller — and understanding which sellers are likely to offer it saves you from wasting time on deals that will never structure the way you need them to.

Sellers likely to offer a note
MotivationBusiness owner retiring with no timeline pressure. Primary concern is maximising total value received, not speed of proceeds.
Debt statusNo existing SBA or bank debt secured by the business. Clean balance sheet. Full flexibility to defer proceeds.
Tax situationSignificant capital gains on a highly appreciated business. Installment sale treatment spreads the tax hit. Seller benefits from deferring receipt.
Buyer confidenceKnows the buyer personally or through sector relationships. Comfortable with the buyer's ability to service the note over time.
Market conditionsBusiness has been on market for 3–6+ months without an acceptable all-cash offer. Seller becomes more flexible on structure.
Sellers unlikely to offer a note
MotivationSeller needs all cash at closing — personal debt payoff, divorce settlement, health emergency, or co-owner buyout requiring immediate full liquidity.
Debt statusExisting SBA loan or bank debt that must be repaid at closing. Proceeds go first to lender — little left to defer without the seller receiving less at close.
Multiple buyersWell-represented business with multiple competing offers. A buyer requiring seller financing is less attractive than a cash buyer or SBA buyer with full equity injection.
Advisor positionListing broker has advised seller that seller financing is unnecessary given current buyer demand. Seller has been told to hold out for full price without deferral.
Business qualityPremium, high-demand business. The seller knows there are cash buyers. They have no incentive to offer deferral when cash is available.

The practical implication: seller financing is most available on off-market deals, deals where you have a direct relationship with the seller, and deals that have been on the market longer than 90 days without a clean offer. Premium on-market deals with broker representation rarely need seller financing and often won't offer it.

7. How to Negotiate the Seller Note

Most first-time buyers approach seller financing requests awkwardly — either not asking at all (leaving deal structure on the table) or asking too early in the conversation (before enough trust has been built to make the seller feel comfortable deferring proceeds). Here is the approach that works.

When to raise it

Not at the first meeting. Not during valuation discussions. After a letter of intent has been submitted and the seller has accepted the price in principle. At that point, both sides are invested in the deal and structure discussions are expected. Raising seller financing too early signals that you cannot fund the deal — raising it at the right moment signals that you are trying to optimise a transaction you both want to close.

How to frame it

Sample conversation — asking for the seller note
Buyer "I want to make sure we close this cleanly. I'm financing through SBA 7(a), which requires a small seller note on standby to complete the equity stack. It's standard in SBA deals — it actually signals to the bank that you're confident in the business's continued performance. I'm thinking a $100K note at 7%, 7-year term, with the SBA's standard standby period. Would that work for you?"
Seller [Common response: "So I wouldn't receive that $100K at closing?"]
Buyer "Correct — you'd receive $900K at closing and the $100K over 7 years with interest, starting after the SBA standby period. Total you receive is $100K × 1 + 7 years of interest at 7% = approximately $127K for that portion. The trade-off is timing — but you're also getting installment sale treatment on those proceeds, which has real tax value depending on your situation. Worth talking to your accountant."

The frame that works: the seller note is standard SBA deal structure, it signals seller confidence, and it has tax advantages. This is all true. You are not asking the seller to do you a favour — you are describing a mutual benefit structure.

What to negotiate

  • Rate: Start at 6%, expect to settle at 6.5–7%. Above 8% is too expensive — negotiate or walk.
  • Term: Request 7 years. Seller may counter 5 years. 6 years is a reasonable middle ground.
  • Standby: SBA requires it — accept the SBA minimum. Do not offer a longer standby than required.
  • Offset rights: Non-negotiable from your side. You need a remedy if post-close issues arise. Frame it as protection for both parties — if the seller's representations were accurate, it will never be triggered.
  • Personal guarantee on the seller note: Sometimes sellers ask for this. Negotiate it down to a pledge of business assets only, not a personal guarantee. You already have a personal guarantee on the SBA loan — two layers of personal recourse is excessive.

8. Earnouts: The Third Financing Tool

An earnout is a portion of the purchase price that is contingent on the business hitting specific performance targets post-close. The buyer pays less at closing; if the business performs as the seller projected, the seller receives the additional payment later. If it doesn't, the seller receives less total consideration.

Earnout mechanics
When and How Earnouts Work
Typical size
10–25% of total purchase price. Larger earnouts signal higher seller risk perception — if the seller insists on 40%+ earnout, reconsider whether the business fundamentals support the asking price.
Trigger metric
Revenue, EBITDA, or gross profit over a defined post-close period. Revenue is easiest to measure but gameable. EBITDA is more meaningful but depends on how new ownership operates the business. Gross profit is a cleaner middle ground.
Time period
1–3 years post-close. Longer earnout periods increase conflict risk. A 1-year earnout with clearly defined metrics is much cleaner to administer than a 3-year earnout with multiple variables.
When it works
Businesses with recent strong performance that the buyer cannot fully verify. A new contract that drove 30% revenue growth in year 3 — an earnout lets the seller receive full price if the contract renews, while protecting the buyer if it doesn't.
When to avoid
Businesses where post-close performance depends heavily on seller involvement. If the seller stays involved during the earnout period (common in professional services), disputes about whether the seller "tried hard enough" to hit targets are almost inevitable. Get a very specific transition agreement or avoid earnouts.
Conflict risk
High. Earnouts are the most litigated element of small business acquisitions. Before agreeing to an earnout, ensure the measurement methodology is unambiguous, the accounting treatment is agreed upon, and both parties have legal representation to review the earnout provisions.

9. Minimum Capital Required at Every Deal Size

Here is what you actually need — cash on hand — to close a business acquisition at different price points, using optimal financing structures available in 2026.

← scroll to see all columns
Deal size SBA 7(a) max Down payment (10%) Closing costs est. Post-close reserves All-in minimum capital Notes
$200K–$500KCovers fully$20K–$50K$10K–$20K$20K–$50K$50K–$120KSBA micro-loan or standard 7(a). Consider SBA Express for faster process.
$500K–$1MCovers fully$50K–$100K$20K–$35K$50K–$100K$120K–$235KStandard 80/10/10 structure optimal. Seller note on standby helps.
$1M–$2MCovers fully$100K–$200K$30K–$50K$100K–$200K$230K–$450KPreferred Lender Programme (PLP) saves time. Personal guarantee on full amount.
$2M–$5MCovers fully (max $5M)$200K–$500K$40K–$80K$200K–$500K$440K–$1.08MMultiple SBA lenders competing for this range. Seller note flexibility higher.
$5M–$10MDoes NOT cover (SBA max $5M)$1M–$2M equity needed$80K–$150K$500K–$1M$1.58M–$3.15MAbove SBA max — requires conventional bank + mezzanine or equity partner. Different structure entirely.
$10M+Not applicable20–35% equity required$150K–$400K+Lender-specific$2.2M+ typicallyPE/independent sponsor territory. SBA irrelevant. Leverage from institutional lenders at LBO terms.

The $500K–$2M range is the sweet spot for individual buyers using the SBA + seller note combination. Below $500K, the SBA overhead (guarantee fees, process time) may not be worth it — seller financing only can be cleaner. Above $2M, the personal guarantee exposure is significant but the deal economics improve substantially if you can source quality businesses at appropriate multiples.

10. Global Alternatives: Outside the US

The SBA 7(a) is a US-specific programme. If you are acquiring a business outside the US, the financing landscape is different — sometimes better for specific deal types, often more limited for individual buyers. Here is how the major markets compare.

← scroll to see all columns
Market Primary mechanism Down payment equiv. Personal guarantee Seller notes common? Key difference vs US
🇺🇸 United StatesSBA 7(a) + seller note10% minimumYes, mandatoryVery commonDeepest programme, most structured, best buyer support infrastructure
🇨🇦 CanadaBDC (Business Development Bank) + chartered banks10–20%Yes, requiredCommonBDC is close equivalent to SBA. Also CSBFP (Canada Small Business Financing Programme) for specific assets
🇬🇧 United KingdomCommercial bank lending + British Business Bank20–30% typicallyYes, standardModerately commonNo direct SBA equivalent. BBB Enterprise Finance Guarantee provides partial guarantee but less buyer-friendly than SBA. Higher down payment requirement.
🇩🇪 GermanyHausbank + KfW ERP loans for business transfers15–25%Yes, requiredLess commonKfW ERP Gründerkredit-Nachfolge specifically for succession acquisitions. Bank relationship is critical — Hausbank model means your long-term bank relationship matters more than in US
🇦🇺 AustraliaCommercial bank lending20–30%YesAvailableNo SBA equivalent. SME Recovery Loan Scheme wound down post-COVID. Commercial lending dominant. Seller financing more common for smaller deals.
🇸🇬 SingaporeEnterprise Singapore (ESG) SME loans + commercial20–30%YesLess commonESG Enterprise Financing Scheme supports SME acquisition financing. Most sophisticated institutional framework in SE Asia but smaller deal market.
🇯🇵 JapanSuccession-specific financing + Japan Finance Corporation10–20%RequiredCommon (succession deals)Japan Finance Corporation (JFC) has specific M&A support products. Government succession programmes subsidise buyer acquisition costs. Most structured non-US market for SME acquisition financing.
🌍 Emerging marketsSeller financing dominant30–50%+ typicallyVariesOften necessaryLimited institutional financing for SME acquisitions. Seller carry is the primary mechanism. Deals structured primarily on seller confidence in buyer. International buyers may access home-country financing for cross-border acquisitions.
Cross-border acquisitions — where a buyer in one country acquires a business in another — can access financing from either jurisdiction depending on deal structure. A US buyer acquiring a Thai business can potentially use a US HELOC or personal loan as equity, pair it with seller financing from the Thai seller, and structure the deal outside any government programme. International structures require local legal counsel in both jurisdictions.

11. Seller-Only Financing: Deals Without the SBA

Not every acquisition needs or benefits from SBA involvement. For smaller deals, direct seller financing — where the seller holds the majority or all of the purchase price as a note — can be cleaner, faster, and more flexible than the SBA process.

When seller-only financing makes sense

  • Deals under $300K. SBA guarantee fees and processing time are not cost-effective for small deals. A seller-financed note at 7% for 7 years is simpler and closes faster.
  • Sellers with no existing business debt. If the seller owns the business free and clear, they have full flexibility to defer proceeds. No lender needs to be repaid at closing.
  • Deals where the buyer has sector expertise but limited capital. A seller who knows the buyer, respects their operational background, and is primarily concerned with finding the right successor — not maximising immediate cash — is the ideal partner for a high-seller-carry structure.
  • Off-market deals sourced through direct outreach. You approached a seller directly, they were not planning to sell, and they are willing to be flexible on structure to make a deal work. This is where seller-financed-only deals live.

Structure for seller-only financed deals

Without SBA constraints, the seller note can be much larger — 40–70% of the purchase price is feasible. A typical structure: 30% buyer cash at closing, 70% seller note over 7–10 years at 7–8% interest. With the SBA's standby requirement absent, payments begin immediately. Both sides need independent legal counsel to document the transaction properly.

The seller's primary concern in this structure is security — they are now a creditor, not an owner. Address this directly: offer a UCC filing on the business assets, personal guarantee from the buyer (fair when the seller is carrying 70% of the deal), and clear acceleration triggers and cure periods in the note agreement.

The negotiating reality

The size of the seller note you can negotiate is directly proportional to the exclusivity and scarcity of the deal. If the seller is comparing your seller-financed offer against two all-cash offers, you will lose. If you sourced the deal directly, the seller is not in any active sales process, and you have spent time building a genuine relationship with them — seller financing becomes a legitimate structural option that benefits both parties. Deal structure follows deal quality. Find the right deal first; structure it second.

You Know the Financing. Now Find the Deal That Deserves It.

The Career Strategy Session doesn't just map your first mandate opportunity as an advisor — it also maps your existing sector network to the sellers most likely to structure a deal with the financing terms you need if you want to be on the buy side. Understanding what makes a seller amenable to seller financing is exactly the knowledge that makes you a credible advisor to sellers planning an exit. Both paths start from the same knowledge base.

Career Strategy Session — $997 →

FAQ: Seller Financing and Business Acquisition Financing

Seller financing (seller note/vendor financing) is when the business seller accepts a portion of the purchase price as a promissory note — paid by the buyer over time with interest, rather than in full at closing. Typical terms: 5–7 year repayment, 6–8% annual interest, secured by business assets, subordinated to any senior SBA debt. The seller becomes a lender for the financed portion. This reduces buyer cash requirements at closing and — for the seller — can produce better after-tax outcomes through installment sale treatment (IRC 453).
True zero-down acquisitions are extremely rare for legitimate, earnings-verified businesses. What is achievable is the 80/10/10 SBA structure: 10% buyer cash injection (the SBA minimum), 10% seller note on standby, and 80% SBA 7(a) loan. On a $1M acquisition, the buyer's cash requirement is $100,000 plus closing costs and reserves — approximately $180,000–$250,000 total. Full seller carry (0% down) exists for small off-market deals under $200K where the seller has no existing debt and high confidence in the buyer — not a replicable strategy for most acquisitions.
The 80/10/10 structure: 80% SBA 7(a) loan, 10% seller note on full standby for 24+ months, and 10% buyer equity injection (cash). This is the most capital-efficient SBA acquisition structure available to individual buyers. On a $1M deal: buyer provides $100,000 cash, seller holds a $100,000 note at 6–8% with no payments for 2 years, and an SBA lender provides $800,000 at approximately 8% over 10 years. Total buyer capital requirement including costs and reserves: approximately $180,000–$250,000.
Three reasons. First, installment sale tax treatment under IRC 453 allows the seller to spread capital gains recognition over the note's repayment period, often significantly reducing their total tax liability compared to an all-cash sale where all gains are taxable in year one. Second, the seller receives interest income on the note — above market rates for a low-risk investment. Third, seller financing expands the buyer pool by making the business accessible to buyers who cannot fund a full cash acquisition, which can result in a higher total price than an all-cash sale to a smaller buyer pool.
The US SBA 7(a) programme has no direct equivalent in most markets. The closest programmes: Canada's Business Development Bank (BDC) operates similarly with government-backed SME acquisition loans; Germany's KfW Bank has a specific succession financing product (ERP Gründerkredit-Nachfolge); Japan's Japan Finance Corporation has SME acquisition support products linked to the government succession programme; and Enterprise Singapore (ESG) has SME financing schemes. In markets without structured government-backed programmes — UK, Australia, most Southeast Asian markets — conventional commercial bank lending requires 20–30% down payment, and seller financing carries a proportionally larger role in deal structure.
An earnout is a portion of the purchase price (typically 10–25%) contingent on the business hitting specific post-close performance targets. The buyer pays less at closing; if the business performs as projected, the seller receives the additional payment. Use earnouts when there is genuine performance uncertainty — a new contract that drove recent revenue growth, a key relationship whose renewal is uncertain, or verified earnings that are unusually high relative to the prior 3-year trend. Avoid earnouts when post-close performance will depend heavily on seller involvement (creates disputes about whether the seller "tried hard enough"), or when the metric is difficult to measure cleanly. Earnouts are the most litigated element in small business acquisitions — get legal counsel to review them before agreeing.
About the Author
Den Unglin — Practising Business Broker and M&A Exit Adviser
Den Unglin Broker · M&A Adviser

Den structures deals on the sell side. He has seen every financing structure described here.

The seller note negotiation section on this page reflects exactly what Den advises seller clients when a buyer proposes a financed structure — including the terms worth accepting and the terms worth pushing back on. The perspective is from the other side of the table.

Den is a practising business broker and M&A exit adviser with 18+ years of direct P&L experience across 50+ business types and 12 markets. He advises on transactions across 4 continents.

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18+Years direct P&L
50+Business types
12Country markets
4Continents advised