SBAQoE
The SBA's New QoE Mandate Isn't the Story. The Underwriting Data Behind It Is.
Starting October 1, 2026, SBA SOP 50 10 8.1 takes effect. Any SBA 7(a) acquisition loan priced at $3 million or more now requires a lender-ordered quality of earnings report and a Cash Proof reconciling bank activity to the tax return, and the debt service coverage floor rises to 1.25x on historical earnings only.
Jeff Peze