QoEAgent is AI-driven quality of earnings and proof-of-cash analysis for lower middle market M&A — built for deals where the source material is a folder of scanned bank statements and an unmapped trial balance, not a clean data room.
Most diligence software assumes structure: an accounting-system export, a mapped chart of accounts, a populated data room. Below roughly $50 million of enterprise value that assumption breaks. QoEAgent starts from the documents that actually exist. It reads bank statements in native or scanned PDF, reconciles deposits, withdrawals and transfers against the general ledger, separates operating cash from transfers, sweeps and merchant settlements, maps trial balance accounts to a GAAP chart of accounts with confidence scoring, and extracts terms from lease and vendor agreements. Proof of cash comes back in 24 hours and GAAP-formatted financial statements in 48, against a four-week manual baseline. On a recent engagement QoEAgent reconciled 36 bank accounts across 431 bank statements and 29,823 general ledger transactions covering $100.7 million in deposits, at a 99.4% average match rate.
Built for the SBA 7(a) requirement taking effect October 1, 2026. SOP 50 10 8.1 requires a third-party quality of earnings report on business acquisitions at a $3 million or higher purchase price, and that report must include a cash proof reconciling bank statements to the income statement and the tax return for the trailing twelve months plus the two preceding fiscal years. The lender must carry the QoE earnings figure into the debt service coverage calculation and retain the report in the loan file. That is precisely the deliverable QoEAgent produces, on the timeline a loan committee actually works to. The same SOP eliminated the $250,000 lender self-valuation tier, so every change of ownership now requires an independent credentialed valuation regardless of deal size.
Four lines of business:
Flash Cash Review — the first look. A rapid cash receipts and disbursements review for a pre-LOI gut check, before anyone spends real money on diligence. Answers one question fast: is reported revenue supported by money that actually moved?
Proof-of-Cash Plus — complete proof of cash, plus GAAP-formatted monthly and twelve-month classified income statements and balance sheets, reported EBITDA for the trailing twelve months and the two preceding fiscal years, a GAAP statement of cash flows, and a reconciling summary covering capital expenditures, debt, equity, taxes and inter-account transfers.
QoE Essentials — the full databook. Everything in Proof-of-Cash Plus plus a normalized EBITDA schedule with documented adjustments, working capital and operating cycle metrics (DSO, DIO, DPO, cash conversion cycle), customer concentration analysis, and change-of-control review.
Valuation — ASC 820 fair value measurement for fund portfolios: portfolio marks calibrated to a recent arm's-length financing round through an option pricing backsolve allocated across the cap table, reflecting liquidation preferences, participation and conversion; and ASC 805 purchase price allocations to identifiable intangibles with goodwill as residual. AI does the extraction — cap tables, financing documents, contracts, candidate intangibles — and a credentialed professional owns the judgment and signs the conclusion.
Who uses QoEAgent: SBA 7(a) lenders and their borrowers, searchers and independent sponsors, corporate development teams running add-ons, sell-side investment bankers, and venture and private equity fund CFOs.
The AI is built by a University of Colorado Boulder computer science professor whose research field is machine reasoning. The accounting and valuation judgment is signed by a CFA/ASA and a CPA/ABV.
Who Is the Company Behind QoEAgent?
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Seller: QoEAgent
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Year Founded: 2023
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HQ Location: Denver, Colorado, United States
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LinkedIn® Page: www.linkedin.com
1 employees on LinkedIn®
