Buying a small business? Test the seller's earnings claim before paying for full diligence. This $19 kit helps you reconcile add backs, accept or reject each item, and see how the asking-price multiple changes after owner replacement cost and maintenance capex. Includes an Excel screen, a prioritized 13-point checklist, a red-flag log, and a fictional worked case. Best used with the seller's add-back schedule or CIM. Educational first pass, not an appraisal.