I've extended an IOI for a manufacturing company, proposing a purchase price based on a 3 to 3.5x multiple of EBITDA. I kept is very high level. As we delve deeper into the details, are there standards on what should be incorporated in this valuation, such as Accounts Payable (AP), Accounts Receivable (AR), and inventory? Given the significant value of the inventory, any insights from those experienced in navigating these intricacies?