Reach Beyond a QofE - Get the QofB™ Whitepaper.
QofB™ areas of Focus and Assessment
![](https://uhua2c.p3cdn1.secureserver.net/wp-content/uploads/2024/03/QofB_Wheel-r2-ptcwy5artt4jvz42bfbqkp80klpvys2uaiklrucm42-e1710272813610.png?time=1721949964)
The concept of a Quality of the Business™ assessment (QofB™) germinated from the recognition that a Quality of Earnings assessment (QofE) does not focus on nor provide the in-depth information that investors need with respect to the revenue generating capability of a potential acquisition. While seeking to give comfort to the quality of the earnings put forth by a target, the core focus of a QofE assessment is principally on the historical published financial statements and the proprietary accounting for revenue and EBITDA.