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QoE Services · Quality of Earnings

Quality of earnings report you can rely on.

A quality of earnings report looks behind the profit a business reports and tests whether it is real. We test every adjustment against source documents. Need a full value of the business too? See our business valuation service.

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SBA 7(a) acquisitions

Effective October 1, 2026, SBA 7(a) acquisitions of $3 million or more require an independent QoE prepared for the lender, with proof of cash. Our reports are built for that review.

Quality of earnings review: what a QoE answers

  1. 1How much of the reported earnings are real?
  2. 2How much of them will recur?
  3. 3How much is supported by bank records and source documents?

What you receive

  • Adjusted EBITDA, with every add-back and deduction tested and documented
  • Proof of cash reconciling reported revenue to bank deposits
  • Revenue, margin, customer and working capital analysis
  • A written report you can hand to a lender, investor or counsel
  • A findings walkthrough with the principal

QoE due diligence: why clients call us

  • Forensic depth

    We do not accept the seller's numbers. We trace them.

  • Credentials

    Certified Fraud Examiner and Master Analyst in Financial Forensics.

  • Ex-FBI background

    Our principal is a former FBI forensic accountant.

  • Every add-back tested

    Each adjustment is tied to a source document or it does not count.

  • Direct principal access

    You work with Alle Aldrich, from scoping to the final report.

  • Predictable cost

    A defined scope and fee before we begin.

Who we work for

  • Lenders

    An independent view of earnings behind the loan.

  • Buyers and searchers

    Know what you are buying before you wire the money.

  • Sellers preparing for sale

    Find and fix the issues a buyer will find.

  • Private equity

    Diligence you can lean on at the investment committee.

  • Attorneys

    Financial analysis for your client's transaction or dispute.

SBA 7(a) quality of earnings: how it works

  1. 1

    Scope and documents

    We agree on scope, timing and fee, and send a document request.

  2. 2

    Fieldwork

    We analyze the records, test every adjustment and build the proof of cash.

  3. 3

    Findings walkthrough

    We review preliminary findings with you and resolve open questions.

  4. 4

    Report

    We deliver the final report, built for lender review.

QoE document checklist

QoE questionnaire and quality of earnings report documents

Gather these before we begin. At minimum we need three years of financials and tax returns, monthly trial balances and all bank statements.

Financial statements and tax returns

Financial statements and tax returns

Accounting records

Accounting records

Bank records

Bank records

Business details

Business details

Tell us about the deal.

A few details let us scope the work and quote a fee. You hear from the principal, usually within one business day.

What happens next

  1. 1

    We read your details. The principal reviews your request personally, usually within one business day.

  2. 2

    We scope the work. We talk through the deal, the timeline and what the lender or buyer needs, then quote a fee.

  3. 3

    You send documents. Once we have spoken and agreed on scope, you send records using the checklist above.

Helpful to share

The approximate price, whether an SBA 7(a) loan is involved, and when you need the report. Not sure of an answer? Leave it blank and we will work it out together.

Prefer to talk first? Call 1-866-825-0342.

Request a QoE quote

Everything you share is confidential. Please do not send documents until we speak.