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GLOSSARY

Divestiture

The voluntary sale of a business unit, division, or asset by a company, usually to refocus operations or free up capital.

Definition

A divestiture is the planned disposal of part of a business’s assets or operations. Unlike a complete sale, a divestiture targets a specific segment: a subsidiary, a product line, a geographic division, or a customer portfolio. The selling company continues to exist and operate its core business after the transaction.

In French-language Quebec documentation, you’ll see dessaisissement used for the same concept.

The term covers several mechanisms: a direct sale to a third party, a carve-out (creating a separate entity and then selling it), and a spin-off (distribution to existing shareholders). In the context of Quebec SMEs, it most often takes the form of a direct sale of a division or a line of business.

Why divestiture matters in a business sale

For an SME owner, a divestiture is worth considering as a strategic alternative to a full sale. Some businesses are worth more sold in parts than as a whole. If your business operates in two distinct sectors or has a particularly strong-performing division, a targeted divestiture can attract strategic buyers willing to pay a premium for the part that interests them.

A divestiture is also useful as a preparatory step for an eventual sale. By disposing of an unprofitable or peripheral division, you simplify the business’s structure, improve the financial ratios, and present a cleaner entity to potential buyers. Acquirers prefer clear targets focused on their core business.

A divestiture can also address regulatory constraints. In Canada, the Competition Bureau can require the disposal of certain assets as a condition for approving a transaction. Anticipating these requirements lets you stay in control of the process.

What every seller should know

  • Before selling the entirety of your business, assess whether a partial divestiture could generate higher total value — some divisions are worth more to a specialized buyer.
  • Divesting a non-core activity before going to market simplifies the main transaction and can speed up the sale process.
  • The accounting and legal complexity of a divestiture is significant — you need to separate the financial statements, contracts, and employees of the divested division, which requires rigorous preparation.
  • An experienced broker can help you determine whether your business’s value is maximized by a bloc sale or by a strategic divestiture of certain components.

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