The Letter of Intent is just a promise; the Quality of Earnings (QofE) report is the test. We break down the top 'Deal Killers' buyers hunt for during financial diligence—from revenue recognition issues to inventory gaps—and how a defensive Sell-Side QofE can protect your exit multiple.

The bottom line on your tax return is misleading. In the 2026 M&A market, buyers are paying for Adjusted EBITDA, not Net Income. We break down the math of 'Add-Backs' and show how pivoting your strategy 24 months before exit can double your valuation.

The Letter of Intent is not a guarantee. 50% of M&A transactions fail during due diligence because of preventable 'Red Flags.' We identify the five most common deal killers—including the 'Gorilla' client problem and the 'Founder Dependency' trap—and outline the strategic fixes that ensure you close the deal.

Tax efficiency often obscures true enterprise value. This strategic brief examines the critical role of Owner Add-Backs in recasting financials, transforming suppressed Net Income into the Adjusted EBITDA metrics that drive premium middle-market valuations.