After the Funding Round: Preparing for the Next Stage of Growth
In the life sciences, the work of raising capital often receives the most attention. Yet the months that follow can shape how effectively that capital…
Streamlined Financial Clarity for Strategic Decisions
In today’s fast-paced M&A environment, speed and precision are paramount. AAFCPAs’ Quality of Earnings Lite (QoE Lite) solution is a streamlined, cost-effective alternative to a full QoE report. Designed for small businesses or initial high-level reviews, QoE Lite is frequently performed in the early stages of a transaction — often before a letter of intent — when stakeholders need timely insight to inform valuation, structure, or next steps. It can also be used to supplement information in reports provided by an investment banker or broker.
Whether you’re an investment banker, broker, private equity firm, or business owner preparing for a purchase or sale, our QoE Lite analysis delivers targeted financial insights that help you make informed decisions quickly and confidently.
Our clean QoE Lite reports reinforce the seller’s position by providing analysis of financial statements and explanations of findings. By identifying and explaining add-backs or non-recurring items upfront, these reports provide valuable insight and help reduce buyer pushback. They may also contribute to faster deal closure by increasing buyer confidence and streamlining diligence timelines. Additionally, by proactively addressing potential red flags, QofE Lite helps mitigate risk and minimize surprises or renegotiations during your transaction process.
SBA Standard Operating Procedure (SOP) 50 10 8.1 introduces a Quality of Earnings requirement for certain SBA 7(a) acquisition and expansion transactions. For qualifying transactions, lenders may require an independent Quality of Earnings review as part of the underwriting process.
AAFCPAs’ Transaction Advisory team helps lenders, buyers, and business owners evaluate the financial performance underlying a transaction through focused Quality of Earnings analyses tailored to lower middle-market deals. Our Quality of Earnings Lite (QofE Lite) offering aligns closely with many of the financial diligence procedures outlined in SBA SOP 50 10 8.1, helping stakeholders develop a deeper understanding of the earnings, cash flow, and operating trends that shape a business’s financial story. Because we work closely with privately held companies throughout the transaction lifecycle, our team brings both analytical rigor and practical perspective, delivering meaningful insights that support productive financing, diligence, and transaction discussions.
As a U.S. Top 100 CPA and consulting firm, AAFCPAs is a trusted partner to M&A advisors who are committed to protecting and advancing their clients’ best interests. Our team brings deep industry insight across sectors, delivering financial analyses that are both relevant and actionable. We specialize in producing high-impact results efficiently, helping sellers present their financials in buyer-friendly formats, surface key questions early, and support smoother, more strategic negotiations. Throughout the transaction process, our seasoned business transaction advisory team remains readily available to interpret findings and answer questions in clear, accessible language, ensuring advisors and their clients feel confident and well-informed every step of the way.
Stay up-to-date on trending topics, fresh perspectives, in-depth analysis, and regulatory alerts that affect your business.
In the life sciences, the work of raising capital often receives the most attention. Yet the months that follow can shape how effectively that capital…
Beginning October 1, 2026, certain acquisitions financed with SBA-guaranteed loans will require an independent Quality of Earnings analysis. Business owners, buyers, and sellers should understand…
This session is designed to help you approach an eventual transaction with greater clarity and stronger positioning in the path forward.
Every situation is unique. We look forward to speaking with you to determine how we may best solve your needs.