H K Davra & Co. Quality of Earnings (QoE) in Due Diligence: Testing Whether Profits Are Real and Repeatable Two companies can report the same profit of ₹20 crore and deserve very different valuations. In one, the profit comes from long-term customers on recurring contracts and is collected in cash within 60... Corporate Finance Due Diligence Financial Due Diligence Quality of Earnings 11-Jan-2026