Independent Quality of Earnings for SBA 7(a) lenders.
Beginning October 1, 2026, qualifying business acquisitions of $3 million or more require a Quality of Earnings report commissioned by the lender. Till delivers lender-ready QoE reports built for speed, rigor, and value—so validated earnings never slow a closing.
A new SBA requirement—and a new obligation on the lender.
Under the new SOP, the Quality of Earnings report is obtained by and for the lender. A report commissioned by the buyer, the seller, or a business broker does not satisfy the requirement. Lenders must use the QoE-supported earnings figure in debt-service coverage and retain the report in the credit file.
Measured on the business purchase price in the purchase agreement, before buyer equity or seller financing. The appraised value of qualifying owner-occupied real estate is excluded.
An independent, experienced financial professional engaged for the lender’s benefit. Buyer-, seller-, or broker-commissioned reports do not qualify.
Reconciliation of financial statements, tax returns, internal financials, and IRS transcripts; add-backs and adjustments; revenue and margin sustainability; a cash proof; and a normalized earnings figure.
QoE-derived earnings drive debt-service coverage. If validated earnings don’t support the structure, the loan may need to be resized or additional equity required.
Every element the SOP calls for, delivered lender-ready.
Till’s QoE is scoped to the SBA requirement from the start—so the report your credit team receives maps directly to what underwriting and the credit file need.
Quality of EarningsValidated earnings. Faster closes. Confident credit decisions.
Built for lenders who can’t afford to wait on diligence.
Scoped and scheduled at engagement, with a disciplined request list and a dedicated team—so the QoE is never the long pole in your closing timeline.
Lender-ready financial diligence: normalized earnings, tested add-backs, and full cash verification—written for underwriters, credit committees, and the credit file.
Competitive, predictable pricing through Till’s AI-native operating model and experienced finance professionals—without compromising independence or depth.
Engaged by the lender, for the lender. Independent of the buyer, seller, and broker—on every engagement.
We combine human judgment with AI to deliver better outcomes, faster and more cost effectively. Experienced CFOs, controllers, and transaction professionals lead every engagement; AI accelerates the reconciliation, cash proof, and documentation work that traditionally drives cost and delay.
From engagement letter to credit file, in five steps.
Scope confirmed against your credit policy; independence documented; timeline set.
Financials, tax returns, bank statements, and IRS transcripts gathered through a single, tracked request list.
Reconciliation, add-back testing, sustainability analysis, and proof of cash for TTM and two fiscal years.
Findings walked through with your underwriting team; open items resolved before issuance.
Normalized earnings and DSCR view delivered in a format built for the credit memo and the file.
- Initial business acquisitions of $3M or more
- Business expansions through acquisition
- Sub-$3M deals flagged by credit policy
- Transactions with significant add-backs
- Customer or supplier concentration
- Seller financing, earnouts, or standby notes
- Owner buyouts requiring additional support
- Multi-entity or carve-out acquisitions
- Deals with thin or borderline coverage
See what a lender-ready QoE looks like.
Sample QofE ReportTill confirms QoE scope, independence procedures, and professional qualifications against each lender’s credit policy and approved-provider requirements before engagement. Requirement details reflect the SBA SOP effective for applications receiving a loan number on or after October 1, 2026; lenders should confirm specifics against the current SOP and their own credit policy.