Everything you need to know about a Quality of Earnings

professional profile

July 26, 2022

by a professional from University of Texas at Austin in Houston, TX, USA

Hey everyone! I've seen quite a few posts regarding Quality of Earnings (QoE) reports — both general questions and interest in obtaining one — so we recently put together a blog post that dives into the following questions:

— What exactly is a Quality of Earnings report?

— Do I need a Quality of Earnings Report for my prospective business?

— What is the scope of a Quality of Earnings?

— Are there different types of QoE reports?

— What does a QoE Report not include?

— If I get a QoE Report for my prospective business, do I still need to do any other due diligence?


Here's the blog post. Hope you all find this useful and happy to address any questions in the comments below or via email at redacted

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Reply by a professional
from University of Southern California in North Palm Beach, FL, USA
^redacted‌ says, in the blog post: “While a Quality of Earnings provides a very comprehensive insight into the target Company’s financials, there is always more to a business than just its financials. Thus, alongside a QoE report, you may need to perform operational due diligence, technical due diligence, and legal diligence.”

My perspective: Scrutinize C.E.L.B.S. ™ Did you interview the C.E.L.B.S. before and immediately after purchasing? Due diligence does not simply mean looking at financial statements. Perhaps more important are the non-financial factors. Ted Leverette coined an acronym, “C.E.L.B.S.,” to refer to them. This relates to the quality of the business’ relationships with its customers, employees, landlord, bank and suppliers. Financial statements merely tell you where the business has been. Historical financial records can erroneously imply where the business is headed. You will discover the truth about a business, and its future, if you evaluate the non-financial factors. Don’t forget to search online for info about the seller, the company and its key employees, customers, suppliers, etcetera. Source: https://www.amazon.com/dp/###-###-####
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Reply by a searcher
from Northwestern University in Chicago, IL, USA
Are you aware of any light QofE providers that will do a "basic" level of QofE early in the deal lifecycle? Say, pre-LOI or immediately post LOI to help determine whether the deal is worth pursuing and investing more money into (i.e before spending money on a thorough QofE, insurance diligence, tech diligence, legal fees, etc)
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