Score a listing →
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
Upper bandComposite

Plumbing service business, 48% service agreement revenue, three master licenses on staff

§ 01 · Observed

What was documented in diligence.

Service agreement list: 340 active agreements at average $480 annual value with 87% renewal rate on trailing 2-year cohort. Three master plumber licenses on staff as W-2 employees — owner's personal license is additional, not sole. Emergency call revenue normalized: trailing 12-month emergency volume was 22% above 3-year average due to winter freeze event. Normalization reduced SDE by $34,000. Fleet appraisal: 6 service vans, 2 jetting trucks at 4.8-year average; appraised at 94% of book. Owner performs 6 billable hours per week — replacement normalization $18,000.

§ 02 · Outcome

What happened.

Signed at 4.2× SDE. Lender DSCR 1.26× on normalized earnings. Closed without repricing.

§ 03 · Structural Pattern

How this deal fits the four-pillar framework.

Upper-band placement driven by service agreement depth with verified renewal rates, license continuity that is completely independent of the exiting owner, and a fleet in the efficient age range. Emergency normalization was the only earnings-quality adjustment required.

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.

Industry Atlas

See the band this listing sits against →

Underwriting Playbook

Four-pillar framework →

All scored listings

Index →

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.

Plumbing service business, 48% service agreement revenue, three master licenses on staff — Plumbing Deal Teardown | Acquidex | Acquidex