Quality of Business.
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Field notes on business value  ·  by Jared Cohen

Most people see a business. The best see what it's worth.

Practical lessons on M&A, investing, and operations — for owners, investors, and the next generation of entrepreneurs who want to understand what actually makes a business durable, profitable, and worth more over time.

Written by an M&A and strategic finance professional who has helped execute 100+ acquisitions at a private equity–backed services company, and invests personally across real estate, public equities, angel investments, and small businesses.

Owners & operators

See it like an outsider

Understand what your business is worth, where value quietly leaks, and what a buyer or lender would notice first.

Builders & buyers

Know what good looks like

Learn to recognize a durable, profitable, well-run business before you spend years — or dollars — on one.

Investors & the curious

Find the real drivers

See the financial and operational levers that separate a great business from a merely busy one.

Where the name comes from

Why "Quality of Business."

In every acquisition, before any money changes hands, the buyer pays for a quality of earnings report — a hard look beneath the headline numbers to judge whether the profits are real, durable, and repeatable. Quality of Business brings that same scrutiny to everything that makes a company worth owning: how it makes money, how much it leans on any one person, how it holds up under pressure, and how easily it could pass to someone else.

That lens is useful long before any sale — whether you run a business today, want to start or buy one, invest in them, or are simply building a career around them. Each issue takes a single idea and explains it in plain language, from someone who has sat on the buyer's side of the table more than a hundred times. No jargon, no hype — just how value actually gets created.

Five recurring themes

What you'll read about.

01
The Value Lens

What makes a business genuinely valuable — and the things that quietly undermine it.

Revenue qualityDurabilityFinanceabilityMargins
02
Reading the Numbers

The handful of metrics that tell you how a business is really doing — whether you run it, fund it, or work inside it.

KPIsProfit vs. cashCash flowReporting
03
Building Something Durable

How businesses become more profitable, less dependent on any one person, and worth more over time.

Owner dependencePricingRetentionSystems
04
Lessons from the Market

What public companies, real estate, and investing reveal about durable advantage and smart capital.

Operating leveragePricing powerCompounding
05
Deals & Ownership

How businesses get bought, sold, and financed — for anyone curious about the path to ownership.

SDE vs. EBITDAMultiplesSBADeal structure

On the way

A look at the first issues.

01The 10 Numbers Every Small Business Owner Should Know
02Revenue Growth Can Hide a Weak Business
03What Buyers Look for in the First 30 Minutes
04Why Owner Dependence Kills Value
05Collections Matter More Than Production
06The Difference Between Profit and Cash Flow

…and the difference between a good job and a sellable business, SDE vs. EBITDA, customer concentration, and how to prepare a business 24 months before a sale.

Who's writing

Jared Cohen

I write about business value from the perspective of an M&A operator and investor. I've helped execute 100+ acquisitions at a private equity–backed services company, and outside of work I invest across real estate, public equities, angel investments, and small businesses.

My goal is simple: make the lessons of M&A, investing, and operations genuinely useful to the people building real businesses.

100+
Acquisitions executed
5
Asset classes invested in
1
Idea per issue

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Understand what makes a business valuable.

Join owners, operators, searchers, investors, and aspiring founders getting one practical lesson on business value at a time.