A Quality of Earnings (QofE) report is a vital part of due diligence in a merger or acquisition – providing a third-party analysis of the seller’s financials. The QofE provides analysis into the quality of earnings—that is, how sustainable are revenues and earnings and how realistic are the seller’s projections. The QofE report also looks at the quality of assets, various accounting policies, the quality of the supply chain, and internal financial controls. At Louis Plung & Company, our experts are skilled at performing QofE reports for any size business and across industries for both buy-side and sell-side.