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   <news:title>A New Layer of SBA Financial Due Diligence</news:title>
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  <loc>https://highlandglobal.com/2026/10/15/a-business-valuation-and-a-qoe-are-not-the-same-thing/</loc>
  <lastmod>2026-10-15T03:00:08Z</lastmod>
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   <news:title>A Business Valuation and a QoE Are Not the Same Thing</news:title>
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   <news:title>Cash Proof: Follow the Money</news:title>
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  <loc>https://highlandglobal.com/2026/10/15/the-add-back-question/</loc>
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   <news:title>The Add-Back Question</news:title>
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  <loc>https://highlandglobal.com/2026/10/15/reported-earnings-are-the-beginning-not-the-conclusion/</loc>
  <lastmod>2026-10-15T03:04:24Z</lastmod>
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   <news:title>Reported Earnings Are the Beginning, Not the Conclusion</news:title>
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  <lastmod>2026-10-15T03:05:51Z</lastmod>
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   <news:title>Revenue Quality Matters Too</news:title>
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  <loc>https://highlandglobal.com/2026/10/15/independence-matters/</loc>
  <lastmod>2026-10-15T03:07:14Z</lastmod>
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    <news:name>Highland Global: Business Valuations, Quality of Earnings and Machinery &amp; Equipment Appraisals</news:name>
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   <news:title>Independence Matters</news:title>
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  <loc>https://highlandglobal.com/2026/10/15/owner-compensation-the-add-back-that-isnt-always-an-add-back/</loc>
  <lastmod>2026-10-15T03:12:57Z</lastmod>
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   <news:title>Owner Compensation: The Add-Back That Isn&amp;#039;t Always an Add-Back</news:title>
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  <lastmod>2026-10-15T03:14:25Z</lastmod>
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   <news:title>Related-Party Rent: What Would the Business Really Pay?</news:title>
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  <loc>https://highlandglobal.com/2026/10/15/customer-concentration-when-one-customer-is-really-the-business/</loc>
  <lastmod>2026-10-15T03:15:26Z</lastmod>
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   <news:title>Customer Concentration: When One Customer Is Really the Business</news:title>
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  <lastmod>2026-10-15T03:16:32Z</lastmod>
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   <news:title>Unsupported Add-Backs: A Schedule Is Not Evidence</news:title>
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  <lastmod>2026-10-15T03:17:42Z</lastmod>
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   <news:title>Personal Expenses: Real Add-Back or Recurring Business Cost?</news:title>
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  <loc>https://highlandglobal.com/2026/10/15/cash-vs-accrual-same-business-different-story/</loc>
  <lastmod>2026-10-15T03:19:33Z</lastmod>
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   <news:title>Cash vs. Accrual: Same Business, Different Story</news:title>
   <news:publication_date>2026-10-15T03:28:00Z</news:publication_date>
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  <loc>https://highlandglobal.com/2026/10/15/deferred-maintenance-and-capex-earnings-can-be-too-good/</loc>
  <lastmod>2026-10-15T03:21:00Z</lastmod>
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    <news:name>Highland Global: Business Valuations, Quality of Earnings and Machinery &amp; Equipment Appraisals</news:name>
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   <news:title>Deferred Maintenance and CapEx: Earnings Can Be Too Good</news:title>
   <news:publication_date>2026-10-15T03:26:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
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  <loc>https://highlandglobal.com/2026/10/15/related-entities-make-sure-you-are-analyzing-the-whole-economic-picture/</loc>
  <lastmod>2026-10-15T03:22:20Z</lastmod>
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    <news:name>Highland Global: Business Valuations, Quality of Earnings and Machinery &amp; Equipment Appraisals</news:name>
    <news:language>en</news:language>
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   <news:title>Related Entities: Make Sure You Are Analyzing the Whole Economic Picture</news:title>
   <news:publication_date>2026-10-15T03:25:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
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  <loc>https://highlandglobal.com/2026/10/15/earnings-dependent-on-people-who-are-leaving/</loc>
  <lastmod>2026-10-15T03:23:23Z</lastmod>
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    <news:name>Highland Global: Business Valuations, Quality of Earnings and Machinery &amp; Equipment Appraisals</news:name>
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   <news:title>Earnings Dependent on People Who Are Leaving</news:title>
   <news:publication_date>2026-10-15T03:24:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
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 <url>
  <loc>https://highlandglobal.com/2026/10/15/when-the-assets-that-generate-the-revenue-are-not-transferring/</loc>
  <lastmod>2026-10-15T03:25:23Z</lastmod>
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    <news:name>Highland Global: Business Valuations, Quality of Earnings and Machinery &amp; Equipment Appraisals</news:name>
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   <news:title>When the Assets That Generate the Revenue Are Not Transferring</news:title>
   <news:publication_date>2026-10-15T03:22:00Z</news:publication_date>
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  <loc>https://highlandglobal.com/other-services-we-offer/</loc>
  <lastmod>2026-10-14T21:25:52Z</lastmod>
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    <news:name>Highland Global: Business Valuations, Quality of Earnings and Machinery &amp; Equipment Appraisals</news:name>
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   <news:title>Other Services We Offer</news:title>
   <news:publication_date>2026-10-14T21:19:04Z</news:publication_date>
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  <loc>https://highlandglobal.com/quality-of-earnings/</loc>
  <lastmod>2026-10-14T22:04:37Z</lastmod>
  <news:news>
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    <news:name>Highland Global: Business Valuations, Quality of Earnings and Machinery &amp; Equipment Appraisals</news:name>
    <news:language>en</news:language>
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   <news:title>SBA Quality of Earnings Reports</news:title>
   <news:publication_date>2026-10-14T04:13:44Z</news:publication_date>
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