Founding Partner · Quality of earnings
QoE Prep
Remote, nationwide
QoE Prep is the quality of earnings Founding Partner of San Diego ETA. Founded in 2022 by CPA Caleb Basile, it is a boutique firm built specifically for micro-cap and small business diligence, including SBA-loan-sized deals that larger accounting firms tend to pass on. Its work splits close to evenly between buy-side and sell-side.
What they do
- Buy-side quality of earnings for acquisitions, including SBA 7(a) deals
- Sell-side quality of earnings for owners preparing to go to market
- Normalized earnings, working capital, and add-back scrutiny
- Built for deals in the $1 million to $100 million range
Why they are in this room
The single most expensive mistake in this room is trusting the seller's numbers. A QoE is the thing that catches it, and the standard objection to getting one on a small deal is that nobody will do the work at that size for a sane price. That gap is the entire reason QoE Prep exists.
What a Founding Partner is, and is not
QoE Prep holds the quality of earnings seat, which is category-exclusive: one firm per category, five in total. Founding Partners cover the cost of the monthly meetup, which is why it is free for buyers to attend.
What that does not buy is the stage. Nobody pitches from the front, partners included. The club does not take a referral fee, does not share attendee contact details, and does not recommend a partner over anyone else you might hire. Listing here is disclosure, not endorsement. Do your own diligence on any firm you engage, including these.
Questions about the roster or the open SBA lender seat? Write to hello@sdetaclub.com.