Use case
Quality of earnings or financial due diligence preparation
Download the CSV, open it in Excel or Google Sheets, customise the rows, then upload the finished index to Data Room Builder. The columns are intentionally simple: Level 1, Level 2, Level 3 and Notes.
| Level 1 | Level 2 | Level 3 | Notes |
|---|---|---|---|
| 01 Trial Balance and GL | Monthly trial balance | — | By month for review period |
| 02 Revenue Quality | Revenue by customer | — | Monthly customer/product revenue |
| 03 Cost Structure | COGS and gross margin | — | Margin by product/service |
| 04 EBITDA Adjustments | Normalisation support | — | One-off, non-recurring or owner-related items |
| 05 Working Capital | NWC schedules | — | AR, AP, inventory and deferred revenue |
| 06 Net Debt | Debt-like items | — | Loans, leases, accrued bonuses, tax liabilities |
| 07 Forecast Support | Budget and assumptions | — | Management plan and bridge to historical performance |
Implementation tips
- Keep adjustment support next to the relevant P&L category.
- Use monthly folders or naming conventions consistently across the review period.
- Separate advisor analysis from raw source exports.
FAQs
What is a QoE request list?
It is the document request list used to support quality-of-earnings analysis, including revenue, costs, EBITDA adjustments, working capital and net debt items.
Is QoE the same as an audit?
No. QoE focuses on sustainable earnings and transaction-relevant adjustments; it is different from a statutory audit.