There is one other financial metric that's not often talked about, but I think is important as well, and that is the quality of the bookkeeping. A lot of businesses, particularly at the early stage, startups and so forth, don't have very rigorous bookkeeping procedures and that can cause a concern for strategics buyers that want to see more rigor to the numbers. So that would include having an audit done, for example, to really give the acquirer some confidence that the numbers you are displaying are ones that they can take to the bank.
Also, the more regularity to the financial reporting, be it monthly or quarterly, the better. Especially if the business is one that's moving quite dynamically at a faster pace. If it has a lot of seasonality to it, then clearly an acquirer is going to want to understand that seasonality, so they are going to want to see month by month when are the peak seasons versus the trough.