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Glossary · Reading the business

Cash flow test

In short

This is an analysis performed by lenders to determine if a business generates enough cash to cover all its operating expenses and debt payments. As a buyer, you care because it's how the lender decides if the business can afford the new SBA loan.

What it means in a deal

Lenders perform a cash flow test, often calculating the Debt Service Coverage Ratio (DSCR), based on the business's historical and projected financial performance. They'll use adjusted earnings (SDE or EBITDA) to ensure there's enough cash flow after accounting for all expenses and the new debt service, including the SBA loan and any seller notes.

Official sources

SOP 50 10 — Lender and Development Company Loan Programs

U.S. Small Business Administration · SBA Standard Operating Procedure

Last checked 2026-06-15. Official sources control — verify before relying on any rule for a live deal.

Common questions about Cash flow test

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Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.

Pressure-test the numbers before you make an offer

Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.

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