What We Do

Quality of Earnings

Quality of Earnings

Quality of Earnings

Independent analysis of earnings, working capital, and debt for companies preparing to sell, buyers in diligence, and SBA-financed acquisitions.


  • Sell-side QoE to get ahead of buyer diligence
  • Buy-side QoE, full scope or targeted
  • Lender and investor ready QoE reports

Explore Quality of Earnings

Fractional CFO

Quality of Earnings

Quality of Earnings

Senior finance leadership without a full-time hire: clean monthly closes, cash visibility, forecasting, and reporting that lenders and investors trust.


  • Monthly close and GAAP-aligned financials
  • Cash flow, forecasting, and lender reporting
  • Exit readiness for owners planning a sale

Explore Fractional CFO

SBA acquisition loans now require an independent Quality of Earnings

SBA SOP 50 10 8.1, effective October 1, 2026: we deliver lender ready QoE reports built for credit memos and SBA timelines.

SBA QoE for Lenders

Who We Work With

Owners preparing to sell

Companies that have outgrown their books

Owners preparing to sell

Find and fix the issues a buyer will find, support your add-backs, and defend your valuation before you go to market.

Buyers and lenders

Companies that have outgrown their books

Owners preparing to sell

Understand what you are actually buying: normalized EBITDA, working capital needs, and the risks that belong in the purchase agreement.

Companies that have outgrown their books

Companies that have outgrown their books

Companies that have outgrown their books

Growth has outpaced the bookkeeper. Get timely financials, a real forecast, and the reporting your bank expects.

How We Work

1. Introductory call

1. Introductory call

1. Introductory call

We learn about the business, the transaction or need, and the timeline.

2 . Written scope

1. Introductory call

1. Introductory call

You receive a defined scope, deliverables, and fee before any work begins.

3. Analysis

4. Findings and walkthrough

4. Findings and walkthrough

A focused data request and regular check-ins, so the work does not disrupt your team or your deal.

4. Findings and walkthrough

4. Findings and walkthrough

4. Findings and walkthrough

A detailed databook and summary report, reviewed with you line by line.

Leadership

Pat Voelker, Partner

Chris Erhart, CPA, Partner

Chris Erhart, CPA, Partner

Pat has 14 years of lower middle market private equity and public credit investing experience. Previously a Principal at Broadtree Partners and Co-Head of the Investment Team at Dolan McEniry Capital Management.

Chris Erhart, CPA, Partner

Chris Erhart, CPA, Partner

Chris Erhart, CPA, Partner

Chris has over a decade of experience as a CPA. Previously a Director at Cayne Crossing, a Director of Financial Reporting for a large family office and an Audit and Transaction Advisory Manager at Crowe, LLP.

Let's Talk About Your Business

A 30-minute call is the fastest way to know whether we can help.

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Occasional insights on Quality of Earnings, SBA lending, and financial leadership for growing companies.