One of the most common issues we see during underwriting is a disconnect between the seller’s internal financials and their filed tax returns. Buyers often get excited about strong EBITDA on a broker P&L—only to discover that the tax returns tell a different story. Here’s what SBA lenders are looking for: • Consistency between reported net income and add-backs • Alignment in gross revenue, COGS, and margins year over year • Credibility in how owner compensation and discretionary expenses are explained If the numbers don’t tie out, it slows down the process—or worse, triggers a QofE or kills lender appetite altogether. We help buyers spot these gaps before the deal hits underwriting. Want help reviewing a seller’s financials? redacted