Middle Market Buyers Prioritize Earnings Durability Over Historical Profits

By Bhaskar Ahuja · Entrepreneur · 2026-08-21

Entrepreneur reports that a significant gap exists between a company's accounting success and its eventual sale price. While high margins and consistent growth validate past performance, sophisticated acquirers and institutional investors focus almost exclusively on how those ear

Entrepreneur reports that a significant gap exists between a company's accounting success and its eventual sale price. While high margins and consistent growth validate past performance, sophisticated acquirers and institutional investors focus almost exclusively on how those ear