Revenue drivers are all the assumptions and metrics that go into a single sale. Then those are aggregated to show all of revenue for the business.
Cost drivers are all the costs that are needed to deliver on all the revenue that company generates. COGS, SG&A, and operating expenses.
Sustainable Profit Drivers
Business buyers need a view on how sustainable the revenues and profits will be over long periods of time – sometimes 5+ years.
Are the people inside the acquisition able to sustainably deliver the output of the business in order to keep and grow profits over the long term?
Does the business have documented and repeatable processes? If not, what can you do about it?
If technology is the differentiator in the business, then this becomes the main topic for operational due diligence.