micro-shifts that create 8-figure exits
Most $3M-$10M businesses operate at the execution layer.
Revenue growth.
Team management.
Client delivery.
Premium exits happen at the infrastructure layer.
Real-time financial intelligence.
Forensic documentation.
Buyer-ready systems.
The gap between these layers: 5-6x EBITDA.
Buyers don't negotiate this gap.
They just price accordingly.
The majority of founders operate at Layer 2-3
with professionals who maintain those layers.
Buyers evaluate at Layer 5.
The gap costs $3-6M on a $10M revenue business.
Accountants are compliance experts.
Exit infrastructure architects are different.
Bookkeepers manage finances monthly.
Exit infrastructure requires 12-36 months to build.
Coaches focus on founder growth.
Exit infrastructure focuses on buyer requirements.
Traditional professionals operate 1-3 layers below where buyers evaluate.
Most traditional professionals haven't built businesses through forensic buyer due diligence multiple times.
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If your accountant could build exit infrastructure, they would have.
If your bookkeeper could design forensic systems, they would have.
If your coach could architect for premium multiples, they would have.
They can't.
Because that's not what they build.
They maintain and optimize the layers below where buyers evaluate.
Premium exits require infrastructure at the layer where buyers price.
Different layer.
Different expertise.
Different outcome.
At Ledger + Legacy, we build what doesn't exist: infrastructure at the valuation layer for $3M-$10M founders planning for an 8-figure exit.
Not preparation.
Architecture.
Not maintenance.
Infrastructure.
Not Layer 3 compliance.
Layer 5 valuation readiness.
Buyers form valuation assumptions in the first 48 hours.
Not from your pitch deck.
But from real data.
What they find determines the multiple:
Historical reports only → compliance layer → 3-4x consideration
Real-time dashboards → infrastructure layer → 7-9x consideration
They don't negotiate up from their initial assumptions.
They negotiate down.
Infrastructure either exists at the premium layer or it doesn't.
When it does, buyers price accordingly.
When it doesn't, they discount accordingly.