Valuation

M&A transaction services firm specializing in financial due diligence, quality of earnings analysis, and deal advisory for lower middle market companies ($5M-$50M revenue). Founded by Patrick O'Connell, CPA.

Most small business acquisitions get underwritten on the seller's numbers. We underwrite them the way a lender does. Led by former Big 4 (EY) and private equity (Morgan Stanley) we provide buy-side SMB Pre-LIO and QoE Lite acquisition services, along with sell-side business valuations and exit planning. NexTax Advisory is an independent transaction advisory practice serving individual buyers, searchers, small sponsors, and owners preparing to sell. We work in the $1M to $15M range, where the books are usually cash basis, the add-backs are usually optimistic, and nobody has looked at the general ledger with a buyer's eye. https://www.nextaxadvisory.com BUY-SIDE - Quality of Earnings and financial due diligence - Pre-LOI review and risk screening before you commit - Normalized SDE and EBITDA bridges, with every adjustment rated by strength of evidence - Proof of cash reconciling bank activity to the books and to IRS transcript data - Working capital analysis, debt and debt-like item schedules, and DSCR at your proposed structure SELL-SIDE - Pre-sale readiness and value optimization - Earnings normalization and diligence preparation before you go to market - Full-scope valuations and transaction scenarios for sellers with interested buyers NexTax.AI is also the company behind AcquiFlow, a deal intelligence platform that brings institutional-grade underwriting to SMB acquisition buyers. The platform normalizes seller earnings, benchmarks against 17,000+ real closed transactions, 20,000+ sets of lender-grade financial statements across 40+ industries, and stress-tests financing under SBA-style assumptions to help buyers determine which deals deserve an LOI before committing capital. Perfect for the DIY searcher that is looking to minimize costs and avoid re-trades from sending bad deals through to $15-20k QoE engagements.

Blue Sky Business Acquisitions is a Wisconsin-based M&A advisory and business brokerage firm serving buyers and sellers of small businesses. The firm provides exit planning, business valuation, transaction advisory, and value-growth consulting, and prepares lender-ready loan packages for banks, SBA lenders, and alternative financing sources. Co-founders Mathew Breselow and Thomas Flanagan hold Certified Exit Planning Advisor and Certified Business Intermediary credentials.