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PLUMBING · Q1 2026 · 2.5×–4.5× SDE band held quarter-over-quarter (n=102, BizBuySell trailing-12-month closed deals)PLUMBING · Emergency revenue presented as steady-state SDE in 49% of deals · Variance 15%–40% in 71% of businessesPLUMBING · Service agreement recurring share above 35% in fewer than 20% of plumbing businesses · Primary HVAC-vs-plumbing multiple gapPLUMBING · Master plumber license held solely by exiting owner in 44% of deals · Permit-pull authority lost at closePLUMBING · Fleet capex reserve absent in 58% of deals · $15K–$25K per vehicle annually for 7+ year fleetsPLUMBING · Industry size $130B (IBISWorld 2024) · 3.6% CAGR 2020–2025PLUMBING · BLS 47-2152 median wage $61,550 (May 2024) · Master plumber loaded $85K–$130K typicalPLUMBING · EPA LCRI finalized Oct 2024 · 10-year mandate to replace lead service lines · Structural demand tailwindPLUMBING · Apex Service Partners (107 brands) · Wrench Group ($3B+ revenue) · Authority Brands · Chemed/Roto-Rooter lead consolidationPLUMBING · DSCR below 1.25× after owner-master normalization in 36% of deals · Owner replacement at $85K+ loadedJAPAN · 管工事業 under Construction Business Act · 管工事施工管理技士 1級/2級 · 1.8×–3.0× EBITDA typicalMETHODOLOGY · Acquidex v1.0 · Sample window 2025-05 → 2026-04 · Trailing 12 months · n=102 SMB transactionsPLUMBING · Q1 2026 · 2.5×–4.5× SDE band held quarter-over-quarter (n=102, BizBuySell trailing-12-month closed deals)PLUMBING · Emergency revenue presented as steady-state SDE in 49% of deals · Variance 15%–40% in 71% of businessesPLUMBING · Service agreement recurring share above 35% in fewer than 20% of plumbing businesses · Primary HVAC-vs-plumbing multiple gapPLUMBING · Master plumber license held solely by exiting owner in 44% of deals · Permit-pull authority lost at closePLUMBING · Fleet capex reserve absent in 58% of deals · $15K–$25K per vehicle annually for 7+ year fleetsPLUMBING · Industry size $130B (IBISWorld 2024) · 3.6% CAGR 2020–2025PLUMBING · BLS 47-2152 median wage $61,550 (May 2024) · Master plumber loaded $85K–$130K typicalPLUMBING · EPA LCRI finalized Oct 2024 · 10-year mandate to replace lead service lines · Structural demand tailwindPLUMBING · Apex Service Partners (107 brands) · Wrench Group ($3B+ revenue) · Authority Brands · Chemed/Roto-Rooter lead consolidationPLUMBING · DSCR below 1.25× after owner-master normalization in 36% of deals · Owner replacement at $85K+ loadedJAPAN · 管工事業 under Construction Business Act · 管工事施工管理技士 1級/2級 · 1.8×–3.0× EBITDA typicalMETHODOLOGY · Acquidex v1.0 · Sample window 2025-05 → 2026-04 · Trailing 12 months · n=102 SMB transactions
Scored Listing·Plumbing·Updated 2026-05-02
Mid-bandComposite

Residential plumbing contractor, owner performs 35 hours/week, single master license

§ 01 · Observed

What was documented in diligence.

Owner billable-hour log: 35 hours per week at average $110/hour billable rate. Replacement labor normalization: $88/hour fully loaded — reduces SDE by $159,000 on $420,000 stated SDE. Single master plumber license held by owner; jurisdiction requires master on file for permit pulls. License continuity: no licensed journeyman on staff eligible for master exam within 12 months. Emergency revenue: $118,000 in trailing year vs. $74,000 average in prior 2 years — 59% above run-rate, driven by a burst pipe event at a commercial account. Service agreement renewal data: 78%, below top-of-band threshold.

§ 02 · Outcome

What happened.

Initial ask 3.8× stated SDE. After owner-labor normalization and emergency revenue restatement to run-rate, adjusted SDE reduced 44%. Repriced to 2.9× adjusted SDE. License continuity plan (hire journeyman, 9-month master exam path) required before credit approval. Closed at 2.9×.

§ 03 · Structural Pattern

How this deal fits the four-pillar framework.

Mid-band placement reflects the convergence of owner-technician concentration and single-license dependency — the two most common plumbing deal repricing triggers. Emergency revenue normalization provided a secondary SDE reduction. Consistent with the 2.7×–3.3× range for owner-operator plumbing businesses.

This is an anonymized composite drawn from observable structural patterns in the sample window. It is not a specific deal. The structural pattern, band placement, and outcome reflect commonly observed combinations; a future consented case study will replace this entry.

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Methodology · Acquidex v1.0, §3.4 (Earnings Quality), §3.3 (Transferability), §5.1 (Add-Back Stripping per SBA SOP 50 10 8). Methodology paper forthcoming Q3 2026.

Sources · BizBuySell closed-deal data, IBBA Market Pulse Q3–4 2025 and Q1 2026, Pratt's Stats SMB transaction database, Acquidex direct deal observations.

Author · Avery Hastings, CPA. Tokyo-based; SMB and lower-middle-market acquisitions in the US and Japan.

Residential plumbing contractor, owner performs 35 hours/week, single master license — Plumbing Deal Teardown | Acquidex | Acquidex