Glossary · Reading the business
In short
An analysis that scrutinizes a business's financial statements to identify the true, sustainable earnings and remove non-recurring or discretionary items. This helps understand the business's actual profitability.
A QOE report adjusts reported earnings (like EBITDA or SDE) for unusual, non-recurring, or owner-discretionary expenses. This helps buyers and lenders see the normalized, ongoing profitability of the business. Insist on a thorough QOE review during due diligence to validate the seller's financials and proposed add-backs.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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