How can I judge how a sod farm’s sales follow the building season?

Collect monthly revenue for as many years as you can. Lay the months out in a simple chart and look for the pattern. Does the busy period start and end at the same time each year? Do sales jump when a large project starts, or does the farm sell steadily to small jobs? Ask the seller what the farm does with labour in quiet months and whether staff are kept or laid off.

Ask the seller what drove the peaks and dips. Strong months may have come from a single customer, and weak ones from a wet spring or a slowdown in building. Separate the one-time events from the usual rhythm.

Look at costs through the lean months. Staff, equipment payments, insurance and field care continue when sales slow. Check how the seller financed the quiet period, whether through savings, credit or reduced hours. Finally, ask how sod in the field is handled when orders slow. Grass that stays uncut too long loses quality. Run a slow-year case with your accountant before you decide, and think about which new customers could even out the year, such as sports fields or municipal work. Ask about equipment use too, since idle machines still need servicing and cost money.

Key takeaways

• Chart monthly sales across several years and look for the pattern.
• Separate one-off projects from the normal seasonal rhythm.
• Check how fixed costs were covered in the quiet months.