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Rubric Financial

Finance

Customer Concentration

The percentage of revenue coming from your top customers — a key risk metric for lenders, buyers, and insurers.

Most banks flag 20%+ revenue from any single customer as concentration risk. Buyers in M&A discount valuations when top-3 customers exceed 40% of revenue. SBA lenders may require personal guarantees or reduce loan amounts when concentration is high.

Concentration risk isn't binary — it's a spectrum that affects valuation multiples, loan terms, insurance premiums, and the price the business can command in a sale.

Diversification work (broadening the customer base) often unlocks more value than improving margins.

Common pitfalls

  • Measuring concentration by revenue only — concentration of gross profit can be even worse (top customer = 30% of revenue but 50% of margin)
  • Counting affiliated entities as separate customers — buyers see through this
  • Treating customer concentration as a fixed reality — it's often fixable with deliberate sales effort over 2–3 years

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