QoE Resources — Guides, Use Cases & Comparisons | Shepi

    Resources & Guides

    Everything you need to understand Quality of Earnings analysis — from foundational guides to practical comparisons and deep dives into our platform's capabilities.

    Educational Guides

    20 articles

    Master the fundamentals of Quality of Earnings analysis, EBITDA adjustments, and financial due diligence.

    AI Won't Do Your QoE Analysis For You

    Honest take from an AI QoE company on what AI can and can't do in financial due diligence — and why 'AI-assisted' beats 'AI-generated.'

    What Is a Quality of Earnings Report?

    Complete guide to QoE reports — what they are, why they matter, key components, and how AI is changing the process.

    EBITDA Adjustments: Types, Examples & Best Practices

    Categories, common examples, documentation standards, and red flags to watch for in EBITDA adjustments.

    Financial Due Diligence Checklist for M&A

    Document requests, analysis steps, red flags, timeline planning, and common mistakes to avoid.

    Revenue Quality Analysis for M&A

    Customer concentration, recurring vs non-recurring revenue, AR aging, revenue recognition, and trend analysis.

    Working Capital Analysis & NWC Peg

    Net working capital calculation, peg negotiation, turnover ratios, seasonality, and cash conversion cycle.

    QoE Report Template & Structure

    Executive summary, EBITDA bridge, revenue and expense analysis, working capital schedule, and proof of cash.

    General Ledger Review for Due Diligence

    GL anomaly detection, unusual journal entries, personal expenses, related party transactions, and AI-powered review.

    EBITDA Bridge — Net Income to Adjusted EBITDA

    Build an EBITDA reconciliation: adjustment categories, run-rate calculations, and documentation standards.

    Financial Red Flags Checklist

    Revenue, expense, balance sheet, cash flow, GL-level, and operational warning signs in M&A due diligence.

    Cash & Bank Tie-Out Guide

    Proof of cash methodology, GL-to-bank reconciliation, commingled expense detection, and unrecorded liability identification.

    Sell-Side vs Buy-Side QoE

    Key differences between sell-side and buy-side Quality of Earnings reports — scope, purpose, and when you need each.

    Owner Compensation Normalization

    How to normalize owner salary, benefits, and personal expenses for EBITDA add-backs in M&A.

    Personal Expense Detection

    Methods for finding personal expenses in the GL — keyword searches, vendor analysis, and AI-powered detection.

    Customer Concentration Risk Analysis

    Thresholds, analysis framework, mitigating factors, and how concentration affects deal terms and valuation.

    Run-Rate EBITDA vs Historical EBITDA

    When to use each, how to calculate run-rate EBITDA, pro forma adjustments, and red flags.

    Can AI Replace a QoE Report?

    Honest assessment of AI capabilities and limitations in Quality of Earnings analysis.

    How AI Detects Accounting Anomalies

    Detection techniques, practical examples, and how AI-powered GL review compares to manual analysis.

    Signs of Earnings Manipulation

    Revenue manipulation, expense timing, balance sheet signals, and GL-level indicators in M&A.

    SDE vs Adjusted EBITDA

    A novice buyer's guide: what each number means, when to use it, how to convert between them, and why mixing them up is the most expensive mistake in small-business M&A.

    Use Cases

    6 articles

    See how deal professionals, advisors, lenders, and accounting firms use AI-assisted QoE analysis to move faster and smarter.

    Prefer a live conversation?

    View available times →

    Ready to Accelerate Your QoE Analysis?

    From raw financials to lender-ready conclusions in hours, not weeks.