Deal Structure Guide · Holiday Lighting Installation

How to Structure the Purchase of a Holiday Lighting Installation Business

From SBA 7(a) loans to earnouts tied to re-sign rates, here is how buyers and sellers are closing deals in this fast-growing seasonal home services niche.

Holiday lighting installation businesses are among the most structurally interesting acquisitions in the lower middle market. Revenue is intensely concentrated in a 90-day window from October through January, EBITDA margins run 20–35%, and the best operators build recurring customer bases with 80%+ annual re-sign rates. Those dynamics create both opportunity and complexity at the deal table. Buyers must account for off-season cash burn, seasonal labor risk, and the transferability of customer relationships that are often deeply tied to the selling owner. Sellers must help buyers get comfortable with a business that looks unconventional on a monthly cash flow statement but generates strong annual returns. The right deal structure bridges that gap — using seller notes, earnouts, and consulting arrangements to align incentives, reduce buyer risk, and get transactions across the finish line. This guide covers the three most common deal structures used in holiday lighting acquisitions, with real-world scenario examples and negotiation guidance tailored to this industry.

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SBA 7(a) Loan with Seller Note

The buyer finances 80–90% of the purchase price through an SBA 7(a) loan, injects 10–20% cash equity, and the seller carries a subordinated note for 5–10% of the purchase price to bridge any appraisal or valuation gap. SBA lenders will underwrite these businesses based on normalized EBITDA and may require an independent business appraisal. The seller note is typically on standby for 24 months per SBA rules, meaning no payments are made to the seller during that period.

SBA loan: 80–85% | Buyer equity: 10–15% | Seller note: 5–10%

Pros

  • Maximizes buyer leverage with as little as 10% cash down on a $1M–$3M acquisition
  • SBA 7(a) loans offer 10-year terms at competitive rates, keeping annual debt service manageable through the off-season
  • Seller participation via the note signals confidence in the business and satisfies SBA lender requirements for seller alignment

Cons

  • SBA underwriters may discount highly seasonal revenue, capping loan proceeds below the agreed purchase price and requiring a larger equity injection
  • Standby seller note means the seller receives no payments for up to 24 months, which can be a sticking point for sellers needing immediate liquidity
  • Lenders will scrutinize customer concentration — if the top 10 accounts represent more than 30% of revenue, approval becomes more difficult

Best for: First-time buyers or owner-operators from adjacent home services businesses (landscaping, exterior cleaning) who want to preserve working capital and finance the majority of the acquisition through SBA debt.

Asset Purchase with Earnout Tied to Re-Sign Rates

The buyer pays a base purchase price at close — typically representing a conservative multiple of trailing EBITDA — with additional earnout payments contingent on first-season re-sign rates and post-close revenue performance. Because re-sign rates are the single most important quality indicator in holiday lighting, tying a portion of the purchase price to verified customer retention directly aligns seller and buyer incentives during the ownership transition.

Base payment at close: 80–90% | Earnout (first full season performance): 10–20%

Pros

  • Reduces buyer downside risk by making a portion of the purchase price contingent on the customer base actually transferring
  • Motivates the seller to actively support customer transitions, re-sign outreach, and crew introductions during the first season
  • Allows the deal to close at a higher headline price than the buyer would accept on a fixed basis, helping sellers achieve their target valuation

Cons

  • Earnout disputes are common if re-sign rate definitions, measurement periods, and revenue thresholds are not precisely documented in the purchase agreement
  • Sellers may resist earnouts if they believe customer relationships are strong and see the structure as a way for buyers to underpay
  • Off-season deals that close before the installation season leave a long gap before earnout metrics can be measured, creating uncertainty for both parties

Best for: Acquisitions where the seller has strong claimed re-sign rates (80%+) but limited written contracts, or where a significant portion of revenue comes from 10–20 large residential or commercial accounts whose loyalty to the new owner is uncertain.

All-Cash Asset Purchase with Seller as Seasonal Consultant

The buyer pays the full purchase price in cash at close, typically at a modest multiple reflecting the absence of financing risk for the seller. The seller is retained as a paid seasonal operations consultant for one to two installation seasons at a negotiated day rate or flat fee, facilitating crew introductions, customer relationship transfers, and routing system handoffs. This structure is common when sellers are motivated by a clean exit but buyers need operational continuity through the first season.

Cash at close: 100% | Seller consulting fee: Separate post-close arrangement, typically $25K–$75K per season

Pros

  • Cleanest and fastest close with no lender approval, SBA process, or earnout disputes
  • Seller consulting arrangement ensures continuity during the critical first installation season when customer relationships are most vulnerable to attrition
  • Attractive to sellers who are burned out but willing to work one final season in an advisory rather than operational role

Cons

  • Requires significantly more upfront buyer capital, limiting the pool of eligible buyers to those with $500K–$1.5M in liquid assets or access to private equity capital
  • All-cash buyers typically negotiate a lower purchase price multiple (2.5–3.5x EBITDA) to offset the risk premium they are absorbing
  • Consulting arrangements can create ambiguity around authority and decision-making if the seller remains visible to customers and crews

Best for: Private equity-backed buyers or experienced home services operators with sufficient capital who want to close quickly and avoid SBA timelines, or sellers who want a definitive exit with no contingent payments tied to future performance.

Sample Deal Structures

SBA-Financed Acquisition of a Residential-Focused Holiday Lighting Route

$1,200,000

SBA 7(a) loan: $960,000 (80%) | Buyer equity injection: $180,000 (15%) | Seller note on standby: $60,000 (5%)

The business generates $800,000 in annual revenue with $240,000 in normalized EBITDA (30% margin), yielding a 5.0x EBITDA multiple. The SBA loan carries a 10-year term at WSJ Prime + 2.75%, with monthly debt service of approximately $10,200. The seller note at 6% simple interest is on 24-month standby per SBA guidelines, then amortizes over 36 months. The seller agrees to a 12-month non-compete within a 30-mile radius and provides a 90-day transition period covering customer introductions and crew training before the October installation season.

Earnout-Structured Deal for a Mixed Residential and Commercial Portfolio

$900,000 base + up to $150,000 earnout

Base cash at close: $810,000 (90% of base) | SBA loan covering $648,000 of base | Buyer equity: $162,000 | Earnout: Up to $150,000 paid after first full season based on verified re-sign rate

The business has $650,000 in annual revenue and $175,000 in EBITDA across 120 residential accounts and 8 commercial properties. The base price of $900,000 represents a 5.1x EBITDA multiple. The earnout pays $75,000 if first-season re-sign rate exceeds 75%, an additional $75,000 if it exceeds 85%. Re-sign rate is defined as the percentage of prior-year customers who execute a written service agreement for the new season by November 15. The seller is retained as a non-employee seasonal consultant at $4,000 per week for 10 weeks to support re-sign outreach and crew management.

All-Cash Acquisition by a Landscaping Company Adding a Winter Revenue Stream

$750,000

Cash at close: $750,000 (100%) funded from the acquiring company's operating cash and a $400,000 draw on an existing business line of credit

The target generates $550,000 in annual revenue with $165,000 in EBITDA (30% margin), implying a 4.5x multiple on an all-cash basis. The acquiring landscaping operator negotiates a reduced multiple from the seller's initial ask of 5.0x by offering a clean, lender-free close within 45 days. The seller is contracted as a seasonal operations consultant for two installation seasons at a flat fee of $35,000 per season, responsible for crew management and customer relationship continuity. The buyer intends to cross-sell lawn care and spring cleanup services to the holiday lighting customer base to reduce off-season revenue concentration.

Negotiation Tips for Holiday Lighting Installation Deals

  • 1Anchor the base purchase price to three-year average EBITDA rather than the most recent peak season, since holiday lighting revenue can swing 15–25% based on weather, crew availability, and sales effort in any single year.
  • 2Require the seller to provide a customer-level revenue schedule showing annual spend per account and re-sign history for at least three consecutive seasons before finalizing the purchase price — customer concentration hidden in aggregate revenue figures is the most common source of post-close disappointment.
  • 3If using an earnout, define re-sign rate as signed written service agreements, not verbal commitments or prior-year repeat installations, and specify the exact measurement date — typically 30 days after the start of the installation season — to avoid disputes.
  • 4Negotiate a working capital target that accounts for off-season payroll, storage costs, and inventory maintenance expenses, and tie any working capital adjustment to the first full post-close off-season balance sheet rather than the closing date balance sheet, which may not reflect true off-season cash requirements.
  • 5Push for a seller consulting agreement of at least one full installation season with specific deliverables — attending customer kickoff calls, introducing crew leads, co-signing initial service agreements — rather than a vague transition support clause that gives the seller an easy exit before relationships have transferred.
  • 6For SBA-financed deals, prepare a detailed inventory appraisal of all lights, clips, wreaths, storage containers, and installation equipment, as SBA lenders will require a collateral assessment and underestimated inventory value can reduce loan proceeds and increase the required equity injection.

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Frequently Asked Questions

What EBITDA multiple should I expect to pay for a holiday lighting installation business?

Most holiday lighting installation businesses trade in the 2.5x–4.5x trailing EBITDA range, depending on deal structure and business quality. All-cash deals with clean financials and documented re-sign rates above 80% can approach 4.5x. SBA-financed deals with earnouts typically close in the 3.5x–4.5x range on a blended basis. Businesses with heavy owner dependency, undocumented customer relationships, or declining re-sign rates will transact at the lower end of the range, closer to 2.5x–3.0x.

Is SBA financing available for a seasonal holiday lighting business?

Yes, holiday lighting installation businesses are generally SBA 7(a) eligible as long as the business has at least two to three years of operating history, positive normalized EBITDA, and a clean corporate structure. The seasonality of cash flows is a known factor that SBA-approved lenders in the home services space are accustomed to underwriting. Buyers should prepare a detailed cash flow projection showing how debt service will be covered during the October–January peak season and how working capital will be managed through the off-season months.

How does an earnout work in a holiday lighting acquisition and what triggers payment?

In a holiday lighting earnout, the seller receives a base payment at close and additional payments contingent on the first post-close installation season meeting agreed performance thresholds. The most common trigger is re-sign rate — the percentage of prior-year customers who renew for the new season. A typical structure might pay 50% of the earnout if re-sign rate exceeds 75% and the remaining 50% if it exceeds 85%. Earnout periods are usually limited to one full installation season, with payment made within 30–60 days after the measurement date is reached.

What assets are typically included in a holiday lighting business acquisition?

A standard asset purchase includes all company-owned light inventory (strings, LED displays, specialty pieces), installation hardware (clips, stakes, timers, extension cords), storage containers and racking systems, vehicles and lifts used for installation, customer contracts and service agreements, the customer list with contact and revenue history, the business name and any local brand assets, and any supplier or franchise relationships. Buyer-owned equipment leased to customers is a critical asset class — confirm whether the inventory is company-owned or customer-owned, as the distinction dramatically affects recurring revenue quality and switching costs.

How do I protect myself if the seller's customers don't transfer after the acquisition?

The best protections are a structured earnout tied to verified re-sign rates, a mandatory seller consulting period covering at least the first full installation season, and written customer contracts with auto-renewal language that are assigned to the buyer at close. Additionally, conduct reference calls with the top 10–20 accounts before signing the purchase agreement to assess relationship portability. Include a representation and warranty in the purchase agreement requiring the seller to disclose any accounts that have expressed dissatisfaction or intent not to renew in the prior 12 months.

What is a typical seller consulting arrangement in a holiday lighting deal?

Sellers are commonly retained as seasonal operations consultants for one to two installation seasons following the close. Compensation ranges from $25,000 to $75,000 per season depending on business size and the seller's role. Deliverables typically include co-signing re-sign outreach letters, attending customer site visits during estimate and installation kickoff, introducing crew leads to key accounts, and being available by phone for operational questions during the October–January window. The arrangement is structured as an independent contractor agreement, not employment, to preserve the seller's exit status for SBA lender purposes.

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