Due Diligence Guide · Food Manufacturing & Co-Packing

Due Diligence Guide: Acquiring a Food Manufacturing or Co-Packing Business

Know exactly what to verify before buying a co-packer — from FDA inspection records and SQF certifications to equipment condition and customer contract concentration.

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Acquiring a food manufacturing or co-packing business requires scrutiny beyond standard financial review. Buyers must assess FDA and USDA compliance history, food safety certification status, specialized equipment condition, and customer concentration risk. This guide provides a phase-by-phase framework for lower middle market deals in the $1M–$5M revenue range.

Food Manufacturing & Co-Packing Due Diligence Phases

01

Phase 1: Regulatory & Food Safety Compliance Review

Verify the target's full regulatory history, active certifications, and audit records. Non-compliance issues discovered post-close can trigger facility shutdowns, recall liability, and costly remediation.

FDA/USDA Inspection Records & 483 Observationscritical

Request all FDA establishment inspection reports, 483 observation letters, and any USDA audit findings from the past five years. Confirm no open warning letters or pending enforcement actions exist.

Food Safety Certifications — SQF, BRC, HACCPcritical

Confirm current certification status, scope, and expiration dates. Review the last three third-party audit reports and any corrective action responses. Assess cost to maintain certifications post-acquisition.

FSMA Compliance Documentationimportant

Verify the facility has documented Preventive Controls plans, Food Defense plans, and supplier verification procedures compliant with FDA's Food Safety Modernization Act requirements.

02

Phase 2: Commercial & Customer Contract Analysis

Evaluate the quality, durability, and concentration of co-packing revenue. A single lost contract post-close can materially impair cash flow and reduce enterprise value overnight.

Customer Concentration & Contract Termscritical

Map revenue by customer for the trailing 36 months. Flag any client exceeding 30% of revenue. Review contract durations, volume commitments, renewal clauses, and termination-for-convenience provisions.

Pricing & Pass-Through Provisionsimportant

Analyze co-packing agreements for commodity ingredient cost pass-through mechanisms. Fixed-price contracts without escalation clauses expose buyers to margin compression during commodity price spikes.

Pipeline & New Business Developmentstandard

Request a list of prospects, recent RFQs won or lost, and any signed letters of intent with new clients. Assess whether new business development is owner-dependent or team-driven.

03

Phase 3: Operations, Equipment & Key Person Assessment

Evaluate the physical plant, equipment condition, and organizational depth. Hidden capital expenditure needs and owner-dependent operations are the most common deal-killers in food manufacturing acquisitions.

Processing & Packaging Equipment Conditioncritical

Commission an independent equipment appraisal covering age, condition, remaining useful life, and replacement cost. Prioritize filling lines, retort systems, cold chain, or any specialized processing assets central to production.

Facility Condition & CapEx Needsimportant

Inspect refrigeration systems, sanitation infrastructure, wastewater compliance, and facility layout. Identify deferred maintenance and estimate near-term capital expenditure requirements before finalizing offer price.

Key Person Risk & Management Depthcritical

Identify which production knowledge, formulations, and customer relationships reside solely with the owner. Assess whether a trained middle management layer exists and whether SOPs are documented and transferable.

04

Phase 4: SBA Financing and Deal Structure Validation

Verify the Food Manufacturing & Co-Packing acquisition qualifies for SBA financing, the purchase price is supportable by the verified cash flow, and the deal structure protects the buyer's downside.

SBA Eligibility Confirmationcritical

Confirm the Food Manufacturing & Co-Packing meets SBA 7(a) eligibility requirements: the business is for-profit, U.S.-based, within SBA size standards, and the buyer meets personal financial requirements. Some industries have specific SBA restrictions — verify before LOI.

Normalized EBITDA vs. SBA Debt Service Coveragecritical

Model verified normalized EBITDA against projected SBA loan payments at current rates. A $1M SBA 7(a) loan at 10.5% over 10 years costs approximately $13,000/month. The Food Manufacturing & Co-Packing must generate at least 1.25x debt service coverage after a market-rate manager salary to pass underwriting.

Seller Note and Earnout Structure Reviewimportant

Confirm the seller note is properly subordinated to the SBA loan and goes on 24-month standby as required by SBA rules. If an earnout is included, define exact measurement metrics, time period, and dispute resolution process before signing the purchase agreement.

Food Manufacturing & Co-Packing-Specific Due Diligence Items

  • Request all product recall history, voluntary withdrawal records, and any FDA or USDA-initiated market withdrawals for the past seven years before closing.
  • Verify allergen control programs, segregation protocols, and labeling compliance — especially if the facility handles peanuts, tree nuts, gluten, or dairy alongside non-allergen SKUs.
  • Assess raw material supplier agreements for single-source dependencies, pricing volatility exposure, and whether approved vendor lists are documented and audit-ready.
  • Review any proprietary formulations, trade secrets, or niche certifications — kosher, organic, non-GMO — and confirm they transfer with the business entity or asset purchase.
  • Evaluate cold chain infrastructure and temperature monitoring systems if the facility produces refrigerated or frozen products, as these carry significant ongoing compliance and capital obligations.
  • Verify that the purchase price divided by verified normalized EBITDA produces a multiple consistent with current market comparables for Food Manufacturing & Co-Packing transactions — overpaying by 0.5x–1.0x EBITDA is the most common buyer error in this sector.
  • Confirm the lease terms are assignable to the buyer with the landlord's written consent, and that the remaining lease term extends at least through the SBA loan term — lenders require this before funding.
  • Request copies of all material vendor contracts, supplier agreements, and service relationships — confirm which are transferable, which require novation, and which may terminate on change of ownership.

Standard Document Request List

Before signing a Letter of Intent, request these documents from the seller. Missing or incomplete items are a red flag — not a reason to proceed without them.

  • 3 years of business tax returns (Schedule C or Form 1120)
  • Last 3 years profit & loss statements (monthly detail)
  • Current balance sheet and accounts receivable aging
  • Customer/client list with revenue by account (anonymized)
  • All active contracts, subscriptions, and recurring agreements
  • Equipment list with condition and estimated replacement cost
  • Employee roster with tenure, title, and compensation
  • Any pending or threatened litigation or regulatory complaints
  • Owner compensation and discretionary expense add-backs
  • Year-to-date financials vs. prior year same period

Frequently Asked Questions

What EBITDA multiples should I expect when buying a food co-packing business?

Lower middle market food co-packers typically trade at 3x–5.5x EBITDA. Businesses with diversified contracts, current SQF or BRC certifications, and clean FDA history command the higher end of that range.

Can I use an SBA loan to acquire a food manufacturing business?

Yes. SBA 7(a) loans are commonly used for food manufacturing acquisitions. Buyers typically contribute 10–20% equity, with the SBA loan covering up to 90% of the purchase price, sometimes supplemented by a seller note.

How do food safety certifications transfer when I buy a co-packing facility?

Certifications like SQF and BRC are issued to a specific facility and operator. After a change of ownership, buyers must typically undergo a recertification audit within a defined period — usually within 60–90 days of close.

What is the biggest risk factor in a food manufacturing acquisition?

Customer concentration is the most common value destroyer. If one CPG brand represents more than 35–40% of co-packing revenue and exits post-close, it can eliminate a significant portion of EBITDA immediately.

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