{
  "lastUpdated": "2026-10-25",
  "categories": [
    "SBA 7(a) & Acquisition Lenders",
    "M&A Brokers & Marketplaces",
    "QoE, E-Com CPAs & M&A Legal",
    "Post-Close Working Capital & Ops"
  ],
  "providers": [
    {
      "id": "DIR-01",
      "name": "Ecommerce Lending (Stephen Speer)",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.ecommercelending.com",
      "tier": "Featured Category Sponsor (Available Slot)",
      "isFeatured": true,
      "dealSizeRange": "$500K – $250M ($5M SBA 7a Cap + Institutional Pari Passu)",
      "minDealSize": 500000,
      "typicalDownPayment": "10% Buyer Equity (or 5% Buyer + 5% Standby Seller Note)",
      "pricingOrTerms": "WSJ Prime + 2.25% to 2.75% (10-Yr Amort); $0 Upfront Advisory Fee",
      "turnaroundTime": "48-Hr Written Prequal / 45-60 Days to Close",
      "specialty": "Buyer-side acquisition finance advisory with $1B+ funded across 500+ e-commerce, Amazon FBA, Shopify DTC, and SaaS deals (98% approval rate across 40+ bank partners).",
      "tags": [
        "SBA 7(a)",
        "Pari Passu >$5M",
        "Shopify & FBA",
        "Free Written Prequal"
      ],
      "underwritingCriteria": "Min 1.25x post-CEO DSCR; 3 yrs filed US tax returns; clean Shopify/Amazon payout reconciliation; supports up to $5M SBA 7(a) + institutional pari passu above $5M.",
      "pros": [
        "$1B+ funded across 500+ e-commerce acquisitions",
        "48-hour written prequalification letter for LOIs",
        "40+ bank credit relationships so deals don't die at one credit committee"
      ],
      "watchouts": [
        "Requires clean monthly accrual P&L and 3 years of tax returns",
        "Negative YoY revenue trends (>15% drop) require larger equity or seller standby note"
      ]
    },
    {
      "id": "DIR-02",
      "name": "GoSBA Loans",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://gosbaloans.com",
      "tier": "Verified Partner",
      "isFeatured": true,
      "dealSizeRange": "$350K – $10M",
      "minDealSize": 350000,
      "typicalDownPayment": "10% Combined Equity Injection",
      "pricingOrTerms": "Free to Buyer (Bank-paid referral); includes free SBA business plan & 3-yr projections",
      "turnaroundTime": "24-48 Hr Term Sheet Match / 45 Days Close",
      "specialty": "50+ SBA PLP bank network ($320M+ funded in 2025/2026). Specializes in goodwill-heavy digital, e-commerce, and cash-flow ETA acquisitions.",
      "tags": [
        "SBA Loan Broker",
        "50+ Bank Network",
        "Free Projections",
        "Digital Goodwill"
      ],
      "underwritingCriteria": "Min $350K purchase price; 10% combined equity injection (5% buyer cash + 5% full-standby seller note accepted on strong cash-flow deals).",
      "pros": [
        "50+ SBA PLP bank network ($320M+ funded)",
        "Includes complimentary SBA business plan & 3-year financial projections",
        "Zero upfront packaging fee to the buyer"
      ],
      "watchouts": [
        "Brokered routing model—final underwriting still depends on the matched PLP bank"
      ]
    },
    {
      "id": "DIR-03",
      "name": "Live Oak Bank (M&A & Digital Lending Group)",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.liveoakbank.com",
      "tier": "Verified Listing",
      "isFeatured": true,
      "dealSizeRange": "$750K – $15M (SBA 7a + Conventional Companion)",
      "minDealSize": 750000,
      "typicalDownPayment": "10% – 15% Equity Injection",
      "pricingOrTerms": "WSJ Prime + 2.00% to 2.75% (Variable or Fixed options)",
      "turnaroundTime": "50 – 65 Days",
      "specialty": "#1 SBA 7(a) lender by dollar volume nationwide; deep comfort with uncollateralized e-commerce goodwill, inventory working capital lines, and multi-brand roll-ups.",
      "tags": [
        "PLP Direct Bank",
        "#1 SBA Volume",
        "Companion Loans",
        "Inventory Working Cap"
      ],
      "underwritingCriteria": "Direct PLP bank underwriting; typically prefers >= $750K loan size, strong management/operator resume, and verified inventory/3PL controls.",
      "pros": [
        "#1 SBA 7(a) lender in the US by dollar volume",
        "Deep institutional familiarity with Shopify, Amazon FBA, and catalog goodwill",
        "Can layer conventional companion loans above the $5M SBA cap"
      ],
      "watchouts": [
        "Strict diligence on founder-to-buyer transferable industry experience",
        "50–65 day typical closing timeline"
      ]
    },
    {
      "id": "DIR-04",
      "name": "Celtic Bank",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.celticbank.com",
      "tier": "Verified Listing",
      "isFeatured": true,
      "dealSizeRange": "$350K – $5M",
      "minDealSize": 350000,
      "typicalDownPayment": "10% Buyer Cash (Flexible on Seller Note structures)",
      "pricingOrTerms": "WSJ Prime + 2.50% to 2.75%, 10-Yr Term, No Prepayment Penalty",
      "turnaroundTime": "45 – 60 Days",
      "specialty": "Top-5 national SBA PLP lender with dedicated underwriting for asset-light e-commerce, Amazon FBA, and B2B wholesale dropship/catalog stores.",
      "tags": [
        "PLP Direct Bank",
        "Asset-Light Goodwill",
        "Amazon FBA",
        "No Prepay Penalty"
      ],
      "underwritingCriteria": "Min 1.25x DSCR; accepts asset-light dropship, B2B catalog, and FBA goodwill deals from $350K to $5M.",
      "pros": [
        "Top-5 national SBA PLP lender",
        "No prepayment penalty on 10-year working capital/acquisition notes",
        "Comfortable with high-goodwill digital balance sheets"
      ],
      "watchouts": [
        "Variable rate typically pegs near Prime + 2.50%–2.75%"
      ]
    },
    {
      "id": "DIR-05",
      "name": "Huntington National Bank (SBA Division)",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.huntington.com",
      "tier": "Verified Listing",
      "isFeatured": true,
      "dealSizeRange": "$250K – $5M",
      "minDealSize": 250000,
      "typicalDownPayment": "10% Equity Injection",
      "pricingOrTerms": "WSJ Prime + 2.25% to 2.75% + SBA Express WC Lines",
      "turnaroundTime": "45 – 60 Days",
      "specialty": "#1 SBA 7(a) lender by loan count; strong appetite for B2B wholesale, warehouse/3PL-backed e-commerce, and domestic light-manufacturing brands.",
      "tags": [
        "PLP Direct Bank",
        "B2B & Industrial",
        "SBA Express Lines",
        "High Loan Count"
      ],
      "underwritingCriteria": "Strong preference for B2B wholesale, industrial/safety catalogs, domestic light assembly, or 3PL/warehouse-backed brands.",
      "pros": [
        "#1 SBA 7(a) lender nationwide by total loan count",
        "Can bundle SBA Express revolving lines for post-close inventory",
        "Competitive variable & fixed rate structures"
      ],
      "watchouts": [
        "Less aggressive on pure dropship or sub-3-year-old DTC brands"
      ]
    },
    {
      "id": "DIR-06",
      "name": "Byline Bank (Sponsor Finance & SBA)",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.bylinebank.com",
      "tier": "Verified Listing",
      "isFeatured": true,
      "dealSizeRange": "$1M – $10M",
      "minDealSize": 1000000,
      "typicalDownPayment": "10% – 15% Equity",
      "pricingOrTerms": "Prime + 2.25% to 2.75% (SBA) / SOFR + 350-450 bps (Conventional)",
      "turnaroundTime": "50 – 65 Days",
      "specialty": "Premier Midwest SBA & lower-middle-market cash-flow lender for independent sponsors, search funds, and multi-store e-commerce holdcos.",
      "tags": [
        "Search Funds",
        "Holdco Roll-Ups",
        "SBA + Conventional",
        "PLP Lender"
      ],
      "underwritingCriteria": "$1M–$10M transaction size; built for search funds, independent sponsors, and multi-store holdco roll-ups.",
      "pros": [
        "Dedicated Sponsor Finance & SBA group",
        "Understands multi-entity holdco structures and bolt-on acquisitions",
        "Offers both SBA 7(a) and conventional SOFR cash-flow term debt"
      ],
      "watchouts": [
        "Higher minimum deal size ($1M+) than retail SBA banks"
      ]
    },
    {
      "id": "DIR-07",
      "name": "Ameris Bank (SBA Financing)",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.amerisbank.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$500K – $5M",
      "minDealSize": 500000,
      "typicalDownPayment": "10% Down (5% Buyer + 5% Full-Standby Seller Note eligible)",
      "pricingOrTerms": "WSJ Prime + 2.50% to 2.75%",
      "turnaroundTime": "45 – 60 Days",
      "specialty": "Aggressive SBA 7(a) change-of-ownership underwriting for established 3+ year old Shopify and omnichannel brands with clean tax returns.",
      "tags": [
        "Change of Ownership",
        "5/5 Standby Note",
        "PLP Direct Bank"
      ],
      "underwritingCriteria": "$500K–$5M SBA 7(a) change-of-ownership loans; supports 5% buyer equity + 5% full-standby seller note.",
      "pros": [
        "Fast PLP credit committee decisions",
        "Strong appetite for 3+ year old branded Shopify & omnichannel stores"
      ],
      "watchouts": [
        "Requires US citizen/PR majority ownership and clean IRS transcripts"
      ]
    },
    {
      "id": "DIR-08",
      "name": "Ready Capital",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.readycapital.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$350K – $5M",
      "minDealSize": 350000,
      "typicalDownPayment": "10% Equity Injection",
      "pricingOrTerms": "WSJ Prime + 2.50% to 3.00%",
      "turnaroundTime": "40 – 55 Days",
      "specialty": "Non-bank SBA PLP lender moving fast on high-goodwill digital and e-commerce acquisitions that traditional brick-and-mortar regional banks decline.",
      "tags": [
        "Non-Bank PLP",
        "Fast Credit Committee",
        "High Goodwill"
      ],
      "underwritingCriteria": "$350K–$5M non-bank SBA PLP underwriting; evaluates cash-flow durability over physical collateral.",
      "pros": [
        "Non-bank PLP speed (40–55 days)",
        "Approves high-goodwill digital deals that regional brick-and-mortar banks decline"
      ],
      "watchouts": [
        "Rates typically sit at the upper SBA spread (Prime + 2.50%–3.00%)"
      ]
    },
    {
      "id": "DIR-09",
      "name": "Boopos",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://www.boopos.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$250K – $5M",
      "minDealSize": 250000,
      "typicalDownPayment": "10% – 20% Down",
      "pricingOrTerms": "SBA 7(a) Marketplace + Non-Dilutive Revenue-Based Acquisition Debt",
      "turnaroundTime": "30 – 45 Days",
      "specialty": "Digital lending platform built specifically for buying e-commerce and SaaS businesses, offering both SBA 7(a) matching and non-PG revenue-based acquisition facilities.",
      "tags": [
        "Non-PG Option",
        "SBA Marketplace",
        "Fast Underwriting"
      ],
      "underwritingCriteria": "$250K–$5M; connects directly to Shopify, Amazon, and Stripe APIs for revenue-based or SBA acquisition financing.",
      "pros": [
        "Offers non-personal-guarantee (Non-PG) revenue-based debt options",
        "30–45 day closing velocity for sub-$2M deals"
      ],
      "watchouts": [
        "Non-SBA facilities carry higher effective cost of capital than 10-year SBA 7(a) loans"
      ]
    },
    {
      "id": "DIR-10",
      "name": "Quiet Light Brokerage",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://quietlight.com",
      "tier": "Featured Category Sponsor (Available Slot)",
      "isFeatured": true,
      "dealSizeRange": "$500K – $15M",
      "minDealSize": 500000,
      "typicalDownPayment": "N/A (Sell-Side M&A Advisor)",
      "pricingOrTerms": "$0 Upfront; 10% up to $1M, scaling down 1% per $1M to 3% floor",
      "turnaroundTime": "85% of listings sell in <= 90 days",
      "specialty": "Operator-led e-commerce M&A brokerage ($1B+ closed across 850+ deals). Known for clean accrual P&L packages, SBA pre-qualification, and 60-90 day exclusivity.",
      "tags": [
        "Shopify DTC",
        "B2B Catalogs",
        "Amazon FBA",
        "Transparent Sliding Fee"
      ],
      "underwritingCriteria": "Sell-side M&A representation for $500K–$15M e-commerce stores; requires clean accrual P&L pull and founder interview.",
      "pros": [
        "$1B+ closed across 850+ transactions",
        "85% of listings sell within 90 days",
        "Advisors are former e-commerce founders & operators"
      ],
      "watchouts": [
        "8%–10% seller commission ($90K–$270K fee on $1M–$3M exits)",
        "60–90 day exclusive listing agreement"
      ]
    },
    {
      "id": "DIR-11",
      "name": "Empire Flippers",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://empireflippers.com",
      "tier": "Verified Partner",
      "isFeatured": false,
      "dealSizeRange": "$100K – $10M",
      "minDealSize": 100000,
      "typicalDownPayment": "N/A (Curated Marketplace)",
      "pricingOrTerms": "Blended: 15% to $700K, 8% ($700K-$5M), 2.5% above $5M",
      "turnaroundTime": "101.8 Days Avg on Market (2026 Report)",
      "specialty": "Largest curated online business marketplace ($500M+ sold); verifies 100% of seller bank/platform revenue and buyer proof-of-funds before unlocking data rooms.",
      "tags": [
        "Verified Proof of Funds",
        "Amazon FBA",
        "Shopify",
        "Weekly Monday Drops"
      ],
      "underwritingCriteria": "Curated marketplace; verifies 100% of seller bank statements, Shopify/Amazon payouts, and buyer proof-of-funds.",
      "pros": [
        "Weekly Monday deal drops to 200,000+ registered buyers",
        "Strict buyer liquidity verification protects seller confidentiality",
        "Dedicated migration team handles post-close asset transfer"
      ],
      "watchouts": [
        "15% commission on the first $700K ($129K fee on a $1M sale)",
        "101.8-day average days on market in 2026 report"
      ]
    },
    {
      "id": "DIR-12",
      "name": "FE International",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://feinternational.com",
      "tier": "Verified Listing",
      "isFeatured": true,
      "dealSizeRange": "$1.5M – $50M+",
      "minDealSize": 1500000,
      "typicalDownPayment": "N/A (Lower-Middle-Market M&A)",
      "pricingOrTerms": "Success-based custom sliding scale (~8%-14% depending on EV)",
      "turnaroundTime": "75 – 110 Days (94.1% Completion Rate)",
      "specialty": "1,500+ transactions completed across established omnichannel DTC brands, subscription e-commerce, and B2B SaaS with 80,000+ institutional & PE buyers.",
      "tags": [
        "$2M-$50M Deals",
        "Institutional Buyers",
        "Omnichannel DTC"
      ],
      "underwritingCriteria": "Lower-middle-market M&A advisory for $1.5M–$50M+ omnichannel DTC, subscription commerce, and B2B brands.",
      "pros": [
        "94.1% historical transaction completion rate",
        "80,000+ institutional PE, family office, and strategic buyers",
        "Institutional CIM and data-room preparation"
      ],
      "watchouts": [
        "90–180 day exclusivity lockup",
        "8.5%–14% advisory fee structure"
      ]
    },
    {
      "id": "DIR-13",
      "name": "Website Closers",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://www.websiteclosers.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$1M – $50M",
      "minDealSize": 1000000,
      "typicalDownPayment": "N/A (Full-Service Brokerage)",
      "pricingOrTerms": "$0 Upfront; 5% – 10% Success Fee by Deal Size",
      "turnaroundTime": "80 – 120 Days",
      "specialty": "2,345+ businesses sold; powerhouse in SBA-prequalified B2B e-commerce, industrial/safety catalogs, wholesale distributors, and multi-channel brands.",
      "tags": [
        "B2B & Wholesale",
        "SBA Pre-Qualified",
        "Middle Market"
      ],
      "underwritingCriteria": "$1M–$50M tech & internet brokerage; heavy specialization in B2B catalogs, wholesale distributors, and SBA-prequalified deals.",
      "pros": [
        "2,345+ businesses sold",
        "Deep bench of SBA PLP lender relationships for pre-qualifying listings"
      ],
      "watchouts": [
        "90–180 day exclusivity contract",
        "Quality of listing packages varies across individual franchise brokers"
      ]
    },
    {
      "id": "DIR-14",
      "name": "Acquire.com",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://acquire.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$100K – $5M",
      "minDealSize": 100000,
      "typicalDownPayment": "N/A (Marketplace + Guided M&A)",
      "pricingOrTerms": "$25-$100/mo listing + 6% to 8% closing fee",
      "turnaroundTime": "60 – 90 Days",
      "specialty": "500,000+ registered buyers with direct Shopify, Stripe, and QuickBooks metrics sync, integrated LOI/APA workflows, and escrow closing.",
      "tags": [
        "Low 6%-8% Fee",
        "Direct Founder Chat",
        "Live Metrics Sync"
      ],
      "underwritingCriteria": "$100K–$5M marketplace; direct API sync with Shopify, Stripe, and QuickBooks.",
      "pros": [
        "Lower closing commission (6%–8%) than traditional full-service brokers",
        "500,000+ registered buyers with direct founder-to-buyer messaging"
      ],
      "watchouts": [
        "Monthly listing fee ($25–$100/mo)",
        "Founders manage more of their own buyer screening on self-serve tier"
      ]
    },
    {
      "id": "DIR-15",
      "name": "Brokered by Flippa",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://flippa.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$50K – $5M",
      "minDealSize": 50000,
      "typicalDownPayment": "N/A (Marketplace + Broker Tier)",
      "pricingOrTerms": "$399-$1,499 pkg + 5% to 10% success fee",
      "turnaroundTime": "65 – 115 Days",
      "specialty": "Global deal marketplace with dedicated M&A broker service for $100K+ e-commerce stores and AI-matched buyer outreach.",
      "tags": [
        "Sub-$1M Deals",
        "Global Buyer Pool",
        "5%-10% Success Fee"
      ],
      "underwritingCriteria": "$50K–$5M open marketplace + dedicated M&A broker tier for $100K+ stores.",
      "pros": [
        "Largest global buyer pool for sub-$1M e-commerce stores",
        "Competitive 5%–10% success fee scale"
      ],
      "watchouts": [
        "Upfront package fee ($399–$1,499)",
        "Requires careful buyer vetting on sub-$500K listings"
      ]
    },
    {
      "id": "DIR-16",
      "name": "Website Properties",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://websiteproperties.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$500K – $10M",
      "minDealSize": 500000,
      "typicalDownPayment": "N/A (Boutique M&A Brokerage)",
      "pricingOrTerms": "$0 Upfront; 6% – 10% Success Fee",
      "turnaroundTime": "72 Days Avg on Market (85%+ Sell Rate)",
      "specialty": "24-year track record (600+ deals closed) representing mature, profitable niche e-commerce and B2B online catalog businesses.",
      "tags": [
        "Established Brokerage",
        "72-Day Avg Close",
        "Niche Catalogs"
      ],
      "underwritingCriteria": "$500K–$10M boutique M&A brokerage focuses on 5+ year old profitable catalog & DTC brands.",
      "pros": [
        "24-year operating track record (600+ closed deals)",
        "72-day average time on market with 85%+ sell rate"
      ],
      "watchouts": [
        "180-day standard exclusivity agreement"
      ]
    },
    {
      "id": "DIR-17",
      "name": "Centurica",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://centurica.com",
      "tier": "Featured Category Sponsor (Available Slot)",
      "isFeatured": true,
      "dealSizeRange": "$500K – $25M",
      "minDealSize": 500000,
      "typicalDownPayment": "Fixed-Fee Diligence Packages",
      "pricingOrTerms": "$4,500 – $12,500 Fixed Scope (Financial Cash Proof + Operational DD)",
      "turnaroundTime": "10 – 15 Business Days",
      "specialty": "The pioneer in dedicated e-commerce & digital M&A due diligence. Verifies bank-to-Shopify/Amazon payouts, COGS landed accuracy, and ad-spend sustainability.",
      "tags": [
        "E-Com QoE Leader",
        "SBA SOP 50 10 8.1 Ready",
        "COGS & Payout Proof"
      ],
      "underwritingCriteria": "Buy-side and sell-side e-commerce Quality of Earnings & operational diligence ($500K–$25M EV).",
      "pros": [
        "Pioneer in e-commerce M&A due diligence",
        "Verifies bank-to-gateway payouts, landed SKU COGS, and ad-account health",
        "Fully compliant with Oct 2026 SBA SOP 50 10 8.1 Appendix 15"
      ],
      "watchouts": [
        "10–15 business day queue during peak Q4 deal volume"
      ]
    },
    {
      "id": "DIR-18",
      "name": "Zenith Analysis",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://www.zenithanalysis.com/qualityofearnings",
      "tier": "Verified Partner",
      "isFeatured": false,
      "dealSizeRange": "$1M – $30M",
      "minDealSize": 1000000,
      "typicalDownPayment": "Fixed Fee (No Hourly Billing)",
      "pricingOrTerms": "$7,500 Comprehensive Core (SBA SOP 50 10 8.1 Appendix 15 Scope); $12,500 Deal Advisory",
      "turnaroundTime": "2 – 3 Weeks Guaranteed",
      "specialty": "Built specifically for SBA change-of-ownership deals ($3M+ mandatory QoE compliant), reconciling monthly bank statements to books, tax returns, and working capital pegs.",
      "tags": [
        "$7,500 Fixed QoE",
        "SBA Appendix 15 Compliant",
        "Working Capital Peg"
      ],
      "underwritingCriteria": "Fixed-fee $7,500 Quality of Earnings scoped specifically for SBA 7(a) change-of-ownership acquisitions ($1M–$30M).",
      "pros": [
        "Transparent $7,500 flat fee (no hourly overruns)",
        "Guaranteed 2–3 week turnaround",
        "Includes SBA SOP 50 10 8.1 bank-to-tax proof of cash and NWC peg"
      ],
      "watchouts": [
        "Focused strictly on financial QoE (does not include technical SEO/ad-account audit)"
      ]
    },
    {
      "id": "DIR-19",
      "name": "Seller Accountant (Tyler Jefcoat)",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://www.selleraccountant.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$500K – $20M Annual Rev",
      "minDealSize": 500000,
      "typicalDownPayment": "Monthly Retainer or Pre-Exit Cleanup Project",
      "pricingOrTerms": "$1,000 – $3,500/mo Bookkeeping & Fractional CFO; Custom Pre-Exit Cleanup",
      "turnaroundTime": "15 – 30 Days for Accrual Historical Cleanup",
      "specialty": "E-commerce-only accounting & fractional CFO firm specializing in accrual COGS, SKU-level profitability, and pre-sale P&L preparation that adds 0.3x–0.5x to exit multiples.",
      "tags": [
        "Accrual COGS",
        "Pre-Exit Cleanup",
        "Fractional CFO"
      ],
      "underwritingCriteria": "E-commerce accrual bookkeeping, COGS normalization, and pre-exit financial cleanup ($500K–$20M annual revenue).",
      "pros": [
        "Led by Tyler Jefcoat—deepest e-commerce M&A accounting benchmark data",
        "Clean accrual COGS books routinely add 0.3x–0.5x to exit multiples"
      ],
      "watchouts": [
        "Best engaged 3–6 months prior to going to market"
      ]
    },
    {
      "id": "DIR-20",
      "name": "EcomCPA",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://ecomcpa.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$1M – $50M Annual Rev",
      "minDealSize": 1000000,
      "typicalDownPayment": "Project or Monthly CPA Engagement",
      "pricingOrTerms": "Custom Tax Structuring, Sales Tax Nexus & Inventory Accounting",
      "turnaroundTime": "2 – 4 Weeks",
      "specialty": "CPA firm exclusively serving 7- and 8-figure e-commerce sellers with multi-state sales tax nexus remediation, Section 1060 purchase price allocation, and inventory tax strategy.",
      "tags": [
        "Sales Tax Nexus",
        "Asset vs Stock Tax",
        "Inventory CPA"
      ],
      "underwritingCriteria": "Multi-state sales tax nexus remediation, Section 1060 purchase price allocation, and inventory tax structuring.",
      "pros": [
        "Resolves pre-close Wayfair multi-state sales tax liabilities before they kill an LOI",
        "Optimizes asset vs. stock sale tax treatment for founders"
      ],
      "watchouts": [
        "Specialized tax CPA scope (pair with a dedicated QoE firm for full buy-side diligence)"
      ]
    },
    {
      "id": "DIR-21",
      "name": "Finaloop",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://www.finaloop.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$250K – $30M Annual Rev",
      "minDealSize": 250000,
      "typicalDownPayment": "Monthly SaaS + CPA Tier",
      "pricingOrTerms": "$245 – $950+/mo Real-Time E-Com Bookkeeping & Historical Catch-Up",
      "turnaroundTime": "Real-Time Daily Sync / 7-Day Historical Books",
      "specialty": "Real-time automated e-commerce accounting platform syncing Shopify, Amazon, 3PLs, and ad platforms for instant audit-ready accrual financials and COGS tracking.",
      "tags": [
        "Real-Time COGS",
        "Shopify & Amazon Sync",
        "Fast Historical Cleanup"
      ],
      "underwritingCriteria": "Automated real-time accrual accounting for Shopify, Amazon, Walmart, and 3PL-connected brands.",
      "pros": [
        "7-day historical catch-up bookkeeping for messy cash-basis stores",
        "Real-time SKU-level landed COGS and gross margin tracking"
      ],
      "watchouts": [
        "SaaS-plus-CPA model best suited for physical-product DTC & multichannel brands"
      ]
    },
    {
      "id": "DIR-22",
      "name": "Boulay PLLP (Transaction Advisory)",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://boulaygroup.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$2M – $50M",
      "minDealSize": 2000000,
      "typicalDownPayment": "50% Retainer at Engagement",
      "pricingOrTerms": "$12,000 – $25,000 Buy-Side or Sell-Side Quality of Earnings",
      "turnaroundTime": "3 Weeks",
      "specialty": "Top-100 CPA firm heavily trusted by SBA 7(a) credit committees, search funds, and lower-middle-market PE for institutional Quality of Earnings and tax diligence.",
      "tags": [
        "Top-100 CPA Firm",
        "Bank-Approved QoE",
        "Search Fund Favorite"
      ],
      "underwritingCriteria": "Top-100 CPA firm transaction advisory for $2M–$50M search fund, SBA, and lower-middle-market PE deals.",
      "pros": [
        "Gold-standard institutional CPA sign-off accepted by every SBA credit committee",
        "Combines Quality of Earnings with federal/state tax diligence"
      ],
      "watchouts": [
        "Higher fee tier ($12,000–$25,000) than boutique $7,500 flat-fee providers"
      ]
    },
    {
      "id": "DIR-23",
      "name": "Centri Business Consulting",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://centriconsulting.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$5M – $100M",
      "minDealSize": 5000000,
      "typicalDownPayment": "Custom M&A Advisory Scope",
      "pricingOrTerms": "$18,000 – $40,000 Middle-Market QoE & Valuation",
      "turnaroundTime": "3 – 4 Weeks",
      "specialty": "Institutional M&A financial due diligence, GAAP conversion, and complex multi-entity e-commerce roll-up advisory.",
      "tags": [
        "Middle-Market QoE",
        "GAAP Conversion",
        "Roll-Up Advisory"
      ],
      "underwritingCriteria": "$5M–$100M middle-market M&A financial due diligence, GAAP conversion, and roll-up accounting.",
      "pros": [
        "Institutional-grade GAAP conversion and multi-entity consolidation",
        "Ideal for $5M+ pari passu or private equity platform acquisitions"
      ],
      "watchouts": [
        "Overkill for sub-$2M standard SBA 7(a) acquisitions"
      ]
    },
    {
      "id": "DIR-24",
      "name": "Tonnesen Accounting Services",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://www.tonnesenaccountingservices.com/quality-of-earnings",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$500K – $10M",
      "minDealSize": 500000,
      "typicalDownPayment": "Flat Fee",
      "pricingOrTerms": "$7,500 Flat Fee QoE (25+ QoEs completed per month)",
      "turnaroundTime": "10 – 14 Business Days",
      "specialty": "High-volume SMB and SBA acquisition Quality of Earnings specialist completing 300+ reports per year for self-funded searchers and SBA lenders.",
      "tags": [
        "$7,500 Flat Fee",
        "25+ QoEs/Mo",
        "SBA Lender Approved"
      ],
      "underwritingCriteria": "$7,500 flat-fee SBA Quality of Earnings covering 10 standardized procedures (2 yrs + TTM proof of cash, 3 yrs tax reconciliation, 5-yr monthly projection model).",
      "pros": [
        "600+ transactions analyzed (~40 QoE engagements/month)",
        "$7,500 flat fee regardless of whether engaged by buyer, searcher, or SBA lender",
        "Includes 5-year monthly P&L/balance sheet/cash-flow projection model"
      ],
      "watchouts": [
        "2–4 week timeline depends heavily on seller document responsiveness"
      ]
    },
    {
      "id": "DIR-25",
      "name": "Settle",
      "category": "Post-Close Working Capital & Ops",
      "website": "https://www.settle.com",
      "tier": "Featured Category Sponsor (Available Slot)",
      "isFeatured": true,
      "dealSizeRange": "$500K – $30M Annual Rev",
      "minDealSize": 500000,
      "typicalDownPayment": "Non-Dilutive Inventory & AP Facility",
      "pricingOrTerms": "AP Automation + Extended 30-120 Day Supplier Terms (1.25%-2.0%/mo)",
      "turnaroundTime": "3 – 5 Days Underwriting",
      "specialty": "Working capital, AP automation, and purchase-order financing built for CPG and physical-goods e-commerce brands—ideal for funding post-close Q4 inventory surges without tripping SBA senior liens.",
      "tags": [
        "PO & Inventory Financing",
        "AP Automation",
        "Post-Close Growth Cap"
      ],
      "underwritingCriteria": "Non-dilutive inventory & purchase-order financing for $500K–$30M physical-goods brands.",
      "pros": [
        "Extends supplier payment terms 30–120 days without tripping senior SBA liens",
        "Integrated AP automation and landed cost tracking"
      ],
      "watchouts": [
        "1.25%–2.0% monthly financing fee—best used for high-turn seasonal inventory surges"
      ]
    },
    {
      "id": "DIR-26",
      "name": "Wayflyer",
      "category": "Post-Close Working Capital & Ops",
      "website": "https://wayflyer.com",
      "tier": "Verified Partner",
      "isFeatured": false,
      "dealSizeRange": "$300K – $50M Annual Rev",
      "minDealSize": 300000,
      "typicalDownPayment": "Non-Dilutive Revenue-Based Working Capital",
      "pricingOrTerms": "$50K – $20M Advances; 4% – 9% Fixed Fee remitted from daily sales",
      "turnaroundTime": "24 – 48 Hours",
      "specialty": "Fast inventory and ad-spend financing plugged directly into Shopify and Amazon metrics, with subordinated/intercreditor structures available for acquired brands.",
      "tags": [
        "Shopify & Amazon Advance",
        "24-Hr Funding",
        "Inventory & Ad Cap"
      ],
      "underwritingCriteria": "$300K–$50M annual revenue; API underwriting directly against Shopify and Amazon sales velocity.",
      "pros": [
        "24–48 hour funding for post-close Q4 inventory or customer acquisition scaling",
        "Subordinated / intercreditor structures available alongside senior debt"
      ],
      "watchouts": [
        "Daily sales remittance structure requires healthy 60%+ gross margins"
      ]
    },
    {
      "id": "DIR-27",
      "name": "SellersFi",
      "category": "Post-Close Working Capital & Ops",
      "website": "https://sellersfi.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$500K – $50M Annual Rev",
      "minDealSize": 500000,
      "typicalDownPayment": "Revolving Credit Line & Working Capital",
      "pricingOrTerms": "$25K – $10M Credit Lines; Interest-only options during peak season",
      "turnaroundTime": "48 – 72 Hours",
      "specialty": "Comprehensive e-commerce working capital, Amazon daily payout acceleration, and cross-border inventory lines for multi-channel operators.",
      "tags": [
        "Revolving Credit Line",
        "Amazon & Shopify",
        "Q4 Inventory Surge"
      ],
      "underwritingCriteria": "$500K–$50M annual revenue; revolving credit lines, Amazon daily payout advances, and cross-border inventory facilities.",
      "pros": [
        "Up to $10M revolving credit lines with interest-only peak-season options",
        "Supports multi-currency and international Amazon/Shopify expansion"
      ],
      "watchouts": [
        "Requires 6+ months of consistent platform revenue history"
      ]
    },
    {
      "id": "DIR-28",
      "name": "ShipBob (Multi-Node 3PL & B2B Fulfillment)",
      "category": "Post-Close Working Capital & Ops",
      "website": "https://www.shipbob.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$500K – $50M Annual Rev",
      "minDealSize": 500000,
      "typicalDownPayment": "Zero CapEx Warehouse Transition",
      "pricingOrTerms": "Transparent Pick/Pack + Distributed 2-Day US Ground Inventory Placement",
      "turnaroundTime": "14 – 21 Day Post-Close Warehouse Migration",
      "specialty": "Moves newly acquired founder-fulfilled (garage/leased warehouse) stores into an automated 50+ node 3PL network with Shopify Plus & B2B EDI retail compliance.",
      "tags": [
        "Founder-to-3PL Migration",
        "B2B EDI & DTC",
        "2-Day Ground"
      ],
      "underwritingCriteria": "50+ node US/global 3PL fulfillment network for $500K–$50M Shopify Plus, Amazon, and B2B wholesale brands.",
      "pros": [
        "14–21 day post-close migration for founder-fulfilled (garage/local warehouse) acquisitions",
        "Native Shopify Plus, Amazon SFP, and B2B retail EDI compliance"
      ],
      "watchouts": [
        "Direct principal acquisitions include full 3PL and warehouse fulfillment transition support"
      ]
    },
    {
      "id": "DIR-29",
      "name": "Newity (SBA 7(a) Acquisition & Working Capital Desk)",
      "category": "SBA 7(a) & Acquisition Lenders",
      "website": "https://newitymarket.com",
      "tier": "Verified Partner",
      "isFeatured": true,
      "dealSizeRange": "$250K – $5M SBA 7(a)",
      "minDealSize": 250000,
      "typicalDownPayment": "10% Equity Injection",
      "pricingOrTerms": "WSJ Prime + 2.25% to 2.75% (10-Yr Amort, Streamlined Tech Portal)",
      "turnaroundTime": "35 – 50 Days",
      "specialty": "Leading tech-enabled SBA 7(a) lender ($2B+ funded across 125,000+ small businesses) with automated document intake and dedicated digital/e-commerce change-of-ownership underwriting.",
      "tags": [
        "Top SBA Fintech",
        "Fast Portal Underwriting",
        "1.25x Min DSCR",
        "SOP 50 10 7.1 / 8.1"
      ],
      "underwritingCriteria": "Min 1.25x DSCR under SBA SOP 50 10 7.1 / 8.1; 90% LTV acquisition financing up to $5M.",
      "pros": [
        "Streamlined digital underwriting portal",
        "Deep experience with Shopify & Amazon FBA cash-flow verification"
      ],
      "watchouts": [
        "Requires 3 years of tax transcripts and clean accrual reconciliation"
      ]
    },
    {
      "id": "DIR-30",
      "name": "Digital Exits (E-Commerce M&A Brokerage)",
      "category": "M&A Brokers & Marketplaces",
      "website": "https://www.digitalexits.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$1M – $25M",
      "minDealSize": 1000000,
      "typicalDownPayment": "N/A (Sell-Side M&A Brokerage)",
      "pricingOrTerms": "Success-Based Sliding Scale (7% – 10%)",
      "turnaroundTime": "65 – 95 Days",
      "specialty": "Boutique e-commerce and digital M&A advisory founded by 8-figure operators, specializing in high-growth DTC, B2B catalogs, and cash-flowing online brands.",
      "tags": [
        "$1M–$25M Deals",
        "Operator-Founded",
        "High-Growth DTC"
      ],
      "underwritingCriteria": "Sell-side M&A representation for $1M–$25M online businesses with verified 24+ month earnings.",
      "pros": [
        "Focused strictly on $1M–$25M digital & e-commerce exits",
        "Strong private equity and family office buyer list"
      ],
      "watchouts": [
        "7%–10% seller commission vs. 0% fee via direct off-market principal buyer match"
      ]
    },
    {
      "id": "DIR-31",
      "name": "BDO USA (Transaction Advisory & Middle-Market QoE)",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://www.bdo.com",
      "tier": "Verified Partner",
      "isFeatured": true,
      "dealSizeRange": "$3M – $250M+",
      "minDealSize": 3000000,
      "typicalDownPayment": "Institutional Engagement Retainer",
      "pricingOrTerms": "$20,000 – $55,000 Institutional Buy/Sell-Side Quality of Earnings",
      "turnaroundTime": "3 – 4 Weeks",
      "specialty": "Global Top-6 accounting and transaction advisory powerhouse providing GAAP conversion, net working capital (NWC) peg modeling, and institutional PDE/SDE add-back verification for PE and SBA pari passu deals.",
      "tags": [
        "Global Top-6 CPA",
        "Institutional QoE",
        "PE & Pari Passu Standard"
      ],
      "underwritingCriteria": "Accrual-basis GAAP conversion, SKU-level margin proof, and multi-state tax nexus diligence for $3M–$250M+ transactions.",
      "pros": [
        "Unquestioned credibility with every commercial bank credit committee and PE IC",
        "Comprehensive financial, tax, and IT/ERP diligence"
      ],
      "watchouts": [
        "Designed for $3M+ enterprise value deals"
      ]
    },
    {
      "id": "DIR-32",
      "name": "EisnerAmper (Consumer & E-Commerce Transaction Advisory)",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://www.eisneramper.com",
      "tier": "Verified Partner",
      "isFeatured": true,
      "dealSizeRange": "$2.5M – $150M",
      "minDealSize": 2500000,
      "typicalDownPayment": "Engagement Retainer",
      "pricingOrTerms": "$15,000 – $45,000 Quality of Earnings & Tax Structuring",
      "turnaroundTime": "2 – 4 Weeks",
      "specialty": "Premier national CPA & M&A advisory firm with a dedicated Consumer, Retail & E-Commerce practice verifying proof-of-cash, 3PL inventory valuation, and Section 1060/338(h)(10) tax structures.",
      "tags": [
        "National Top-20 CPA",
        "Consumer & Retail M&A",
        "Proof-of-Cash QoE"
      ],
      "underwritingCriteria": "Independent Quality of Earnings, inventory reserve auditing, and sell-side readiness for 7- and 8-figure consumer brands.",
      "pros": [
        "Deep retail, wholesale, and DTC omnichannel accounting expertise",
        "Accepted by all SBA PLP lenders and lower-middle-market PE funds"
      ],
      "watchouts": [
        "2–4 week diligence timeline"
      ]
    },
    {
      "id": "DIR-33",
      "name": "Marcum LLP / CBIZ Marcum (Transaction Advisory Services)",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://www.marcumllp.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$2M – $100M",
      "minDealSize": 2000000,
      "typicalDownPayment": "Engagement Retainer",
      "pricingOrTerms": "$14,000 – $38,000 Buy-Side & Sell-Side QoE",
      "turnaroundTime": "3 Weeks",
      "specialty": "National leader in lower-middle-market M&A Quality of Earnings, verifying Shopify/Amazon gateway reconciliations, landed tariff/freight COGS, and normalized EBITDA.",
      "tags": [
        "National CPA Leader",
        "SBA & PE Approved",
        "COGS & Tariff Audit"
      ],
      "underwritingCriteria": "Full accrual GAAP Quality of Earnings and tax due diligence for $2M–$100M consumer & industrial e-commerce deals.",
      "pros": [
        "Dedicated lower-middle-market e-commerce and distribution diligence teams",
        "Meets SBA SOP 50 10 8.1 Appendix 15 mandatory QoE standards"
      ],
      "watchouts": [
        "Higher fee tier than boutique $7,500 SBA QoE specialists"
      ]
    },
    {
      "id": "DIR-34",
      "name": "Mowery & Schoenfeld (Search Fund & E-Commerce QoE Practice)",
      "category": "QoE, E-Com CPAs & M&A Legal",
      "website": "https://msllc.com",
      "tier": "Verified Listing",
      "isFeatured": false,
      "dealSizeRange": "$1M – $35M",
      "minDealSize": 1000000,
      "typicalDownPayment": "Fixed-Scope Milestone Billing",
      "pricingOrTerms": "$9,500 – $22,000 Search Fund & SBA Quality of Earnings",
      "turnaroundTime": "2 – 3 Weeks",
      "specialty": "Go-to CPA transaction advisory firm for ETA search funds, independent sponsors, and SBA 7(a) buyers—completing 150+ lower-middle-market QoE engagements annually.",
      "tags": [
        "#1 Search Fund CPA",
        "SBA SOP Compliant",
        "Red-Flag Phased QoE"
      ],
      "underwritingCriteria": "Phased red-flag proof-of-cash and full Quality of Earnings for $1M–$35M acquisitions.",
      "pros": [
        "Phased billing protects buyers if a deal dies early in proof-of-cash",
        "Pre-approved by Live Oak, Huntington, Byline, and Celtic credit committees"
      ],
      "watchouts": [
        "Book early—popular with Stanford/HBS/Kellogg search funds"
      ]
    }
  ]
}