QoE Report

Quality of Earnings

A financial review that checks whether reported earnings are real, repeatable, and fairly stated. Why it matters: A QoE review can confirm the seller’s numbers, uncover issues, or change the buyer’s view of valuation before closing.

Working Capital

The short-term money needed to run the business, usually current assets minus current liabilities. Why it matters: Buyers expect enough working capital to be left in the business at closing so operations can continue normally without an immediate cash shortfall.

Lender

A bank or financing company that provides debt. Why it matters: This gives owners a clearer way to understand buyer questions, advisor comments, and negotiation tradeoffs during a sale process.