Find the financial gaps and earnings questions a buyer’s diligence will raise, while you still control the timeline. Your numbers traced to source documents, and a findings report that is yours to keep.
Request a pre-market reviewNo valuation yet? Know your earnings before you negotiate your price
of dealmakers surveyed attributed failed deals in the first half of 2026 to valuation expectations. A year earlier it was 28 per cent.
Lower-middle-market dealmakers surveyed by a deal platform in July 2026, on deals that failed in the first half of the year, against 28 per cent for 2025. Published 11 August 2026.
Seventy-five letters of intent that were signed and then collapsed, with the reasons as reported. Each of these sits in records an owner already holds.
The buyer’s quality of earnings is the first close reading of your numbers. It starts after the letter is signed and exclusivity has begun, when you have the least room to respond.
The same questions are answered before the first buyer call. You fix what can be fixed, document what cannot, and negotiate from numbers already traced to source.
A lower-middle-market deal platform’s published study of broken letters of intent, 27 January 2026: seventy-five broken letters across eight buyer types and eight industries, with 2023 comparisons from the same series. The percentages are separate reported categories and are not summed here. Exclusivity figures are averages by buyer type, not individual deals.
PreQoE™ is non-attest preparation. It is not a quality of earnings report and it does not replace one. It shows you what that report is likely to find, while there is still time to act on it.
Revenue reconciled to bank deposits, and reported earnings tied to the records behind them.
Each add-back you or your adviser proposes is marked supported or unsupported, with the document that decides it.
Concentration, retention and contract terms, read the way a buyer will read them.
Assignability, change-of-control terms, and the compliance items a buyer’s counsel will ask about.
What was found, what it affects, and what to fix first. Yours to keep.
About the business, its market and your timing. No documents, no charge and no obligation.
Starts with an agreed information request under a signed NDA. Scope and fee are set in writing before any work begins.
A report and workbook you keep. Act on it, wait, or hand it to your own adviser.
Sell now, sell later or keep building. The review is useful whichever you choose.
The Pre-Market Assessment is the wider starting point: three working sessions, a written assessment and a 90-day plan, for owners who want to grow now and keep their options open. You do not need to have decided to sell.
Talk to us about an assessmentWhen you decide to go to market, representation is arranged through a sell-side partner under its own engagement. Nothing from your review reaches a buyer, or anyone else, without your written permission.
Anyone who puts a number on what preparation adds to a price is quoting their own marketing. What a review does is show what your numbers support, and give you the chance to fix what they do not before a buyer prices it.
Your seller arrives at the letter of intent with the add-backs already marked and the gaps already known. The engagement is with your client, and you stay the adviser.
Non-attest work only. We take no fee of any kind on attested work, in any direction. If your client needs an audit, review, compilation or attestation, that goes to an independent firm.
No. It is non-attest preparation for the questions a buyer’s quality of earnings will ask. It is not an audit, review, compilation or attestation, and it does not replace the report a buyer or lender commissions.
We will not promise that. It shows what your numbers support, and gives you the chance to fix what they do not, before a buyer prices it.
You. Nothing reaches a buyer, an adviser or anyone else without your written permission.
To start, a conversation. The review itself begins with an agreed information request under a signed NDA. Patient records and protected health information are never requested.
The scope and the fee are agreed in writing before any work begins, once we know what the business needs.
Know what a buyer will find, before the buyer does.
Capital Row is the M&A firm that reads your numbers the way a buyer will, before you go to market. Every figure traced to a source document, every adjustment marked supported or unsupported, and the findings are yours to keep.
Never both sides of the same transaction
Tell us what you are working on and where you need clarity. We will respond to discuss fit and the next step.
Please do not send financial documents, PHI or confidential information here. Sensitive information moves through a controlled workspace, under a signed engagement letter.
Or write to the desk directly at team@thecapitalrow.com