§ 1 · The Wedge Product

Forensic QoE. Before LOI. Before Big 4. Before exposure.

Statistical screening across your deal pipeline. Valuation-gap analysis and a red-flag screen pre-LOI; transaction-level Benford, lapping, and journal-entry testing when their persisted GL, bank, and AR inputs qualify. Beneish, EBITDA bridge, and cross-document reconciliation are not currently supported in the self-serve Full QoE report. Both reports are included in Pro and above. Structured risk taxonomy (300+ leaf-level checks) throughout. Methodology disclosed. Evidence linked.

Included in Pro and above
Methodology disclosed
7-day free trial, no credit card
§ 2

Two forensic reports. One subscription.

Pre-LOI Screen for the bid decision. Full QoE for the IC defense. Both included in Pro and above.

Included in Pro+

Pre-LOI Forensic Screen

Decide whether to bid

Valuation-gap analysis and a red-flag screen on your target's CIM, summary financials, and tax returns — the documents you have pre-LOI. Reviewed by our generated on request — no operations review step. IC-ready PDF + persistent live link.

  • Valuation-gap analysis vs. comps/DCF/LBO
  • Red-flag screen — trend breaks, margin anomalies, add-back smell tests, Benford where statements allow
  • Diligence demand list for exclusivity (300+ leaf-level checks)
  • Structured risk screen (300+ leaf-level checks) with severity scoring
  • Source-linked citations throughout
  • Every test, threshold, and limit disclosed in the report
Included in Pro and above
Run a Pre-LOI Screen

Full QoE

Defend EBITDA in IC

Everything in Pre-LOI Screen plus eligible transaction-level tests: Benford's Law, lapping detection, and journal-entry anomaly testing. Beneish, EBITDA bridge, cross-document reconciliation, working-capital normalization, and revenue-quality deep dives are not currently supported in this self-serve report. A supported leg without its required persisted inputs is labeled unavailable, never reported as passed.

  • Benford's Law on GL transaction data
  • Lapping detection (AR cycle analysis)
  • Journal-entry anomaly testing
Included in Pro and above
Run Full QoE

Both reports are included the moment you subscribe to Pro or above — no separate purchase. Team ($499/month, 2 seats included) adds cross-deal learning on top. See full pricing →

§ 3

What we are. What we're not.

We run the deterministic statistical layer. Big 4 includes management interviews, fieldwork, and a signed CPA partner opinion. The honesty is the differentiator.

CapabilityPre-LOI Screen
Included in Pro+
Full QoE
Included in Pro+
Big-4 QoE
$150-500K · 4-8w
PriceIncluded in Pro+Included in Pro+$150K – $500K
TurnaroundFastFastEngagement-specific
Data requiredCIM + audited + tax + projections+ GL + AR + JE exports+ management access + fieldwork
Valuation-gap analysis (comps/DCF/LBO)YesYesPartial
Red-flag screen on pre-LOI documentsYesYesYes
Diligence demand list (300+ leaf-level checks)Yes
Beneish, EBITDA bridge, full cross-docNot currently supportedYes
Benford's Law on GLWhen GL inputs qualifyYes
Lapping detectionWhen bank + AR inputs qualifyYes
Journal entry testingWhen GL inputs qualifyYes
Management interviewsYes
Customer / vendor confirmationsYes
On-site fieldworkYes
Signed CPA partner opinionYes
E&O coverage on opinionYes
Live evidence-linked reportYesYesNo (static PDF)
Methodology fully disclosedYesYesPartial
§ 4

Three transaction tests. Inputs disclosed.

Each supported test is deterministic and methodology-disclosed. The current self-serve Full QoE report supports transaction-level Benford, lapping, and journal-entry testing when their persisted inputs qualify. Beneish, EBITDA bridge, cross-document reconciliation, working-capital normalization, and revenue-quality deep dives are not currently supported. A supported leg without its required inputs is labeled unavailable, never passed.

Benford's Law on transactions

First-digit frequency analysis on GL transaction populations. Catches fabricated round-number JEs that real customer-invoicing rarely produces.

Working capital + lapping detection

DSO trend analysis, AR aging anomalies, and rotating-balance detection on cash applications. Catches receivables stuffing and payment misapplication.

Journal entry anomaly testing

Off-hours posting patterns, round-number concentration, segregation-of-duties violations, single-account targeting. Finds the forensic fingerprint.

Structured risk taxonomy (300+ leaf-level checks)

Severity-scored risk register with industry overlays. Each risk surfaces with evidence-chain back to source documents. Maps directly to RWI exclusion-schedule format.

§ 5 · Specimen — the actual deliverable

See the actual deliverable.

A real Pre-LOI Forensic Screen report on a synthetic distressed target (Crestwood Industrial Services). Verdict: NO-BID at the seller's $82M ask, anchor at $43-48M. Walk through the executive summary, three findings, and the methodology disclosure.

  • Four-layer findings: math + cause + evidence + bid implication
  • Specific JE numbers, customer names, audit-page citations
  • Honest about limitations (what we are NOT)
See the sample report
// Executive Summary excerpt
VERDICT: NO-BID at $82.0M ask.

Defensible bid range: $43-48M EV
Forensic-corrected EBITDA: $6.2M (vs claimed $8.7M)
Likely revenue restatement: $4.1M
OIH AR direct write-off risk: $4.7M

Top critical findings:
1. Beneish M=-1.42 (manipulation likely)
2. Benford fails on GL 4002 (p=0.003)
3. 6 lapping cycles concealing OIH
§ 6

Every test cites its source.

We disclose the academic paper, the threshold, and the application limit for every forensic test we run. No black box. Sample of what's in every report:

Beneish M-Score

Source: Beneish, Messod (1999). "The Detection of Earnings Manipulation." Financial Analysts Journal 55(5), 24-36.

Threshold: M > -1.78 indicates manipulation likelihood. Beneish's original sample showed 76% sensitivity at this threshold with 17.5% false-positive rate.

Limitations: Originally calibrated on Compustat (public-company) data. Application to private companies requires private-company adjustment. OloLand applies the small-revenue-base correction per Beneish-Press-Vargus (2012) extension.


Benford's Law

Source: Benford, Frank (1938). "The Law of Anomalous Numbers."Proceedings of the American Philosophical Society. Modern application: Nigrini, Mark (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection. Wiley.

Threshold: Chi-square test on first-digit distribution; significance at p < 0.05.

Limitations: Most reliable on populations with at least 100 transactions. Authentic data must span multiple orders of magnitude.

Full methodology appendix (sections for all six tests) included in every report. Available in the sample report linked above.

§ 7

Questions buyers actually ask.

Licensed-firm QoE may include management interviews, fieldwork, confirmations, and a signed professional opinion. We do not replace it. Our Pre-LOI Screen (included in Pro and above) runs valuation-gap analysis and a document-grounded red-flag screen on the materials available before exclusivity, then produces a prioritized diligence demand list. Use it to decide whether to bid and to scope the licensed-firm work a transaction requires. Every included test and limitation is disclosed.

No. This is statistical screening. We do not opine on financial-statement accuracy under GAAP, and it is not an opinion of value or fairness opinion. We surface anomalies, source them to specific document pages, and recommend bid actions; you and your CPA decide what they mean.

We disclose every test, every threshold, and every limit. Liability is capped at fees paid. We are not a substitute for an audit, a Big-4 QoE, or your own judgment. The report is prepared solely for the generating account; no other party may rely on it. Read the Limitations section of any sample report for the full disclosure.

The structured risk register (300+ leaf-level checks) can support an RWI diligence file and underwriting-rubric integration. Acceptance and required third-party work depend on the carrier and policy, so confirm the report's role directly with the underwriter.

Tenant isolation, encryption, and audit records protect the deal workspace. SOC 2 Type II remains in progress. Enterprise security, deployment, and retention requirements are confirmed during procurement. Controlled-AI mode is roadmap, not a currently included capability.

Business buyers increasingly need to show how a number, assumption, and approval reached the investment decision. OloLand keeps the evidence trail and deterministic calculations attached to the deal so reviewers can inspect the work instead of relying on a black-box answer.

Subscribe to Pro or above (7-day free trial, no credit card). Reports are generated on request with no separate purchase or operations review queue. Each forensic section runs only when its required persisted inputs are present; a section that could not run is labeled unavailable, never passed.

Run a Pre-LOI Forensic Screen on your next target.

Included in Pro and above. Methodology disclosed. IC-ready format. Or talk to us about a Team subscription with cross-deal learning.

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