Coming in 2026
In a timely follow-up to the concepts and strategies revealed in his seminal work, Tech Debt 2.0, and Tech Equity, Michael C. Fillios delivers his next essential guide for the Private Equity sector: Quality of Tech (QoTTM): The Investor’s Guide to Unlocking Enterprise Value in Private Equity.
This definitive handbook is built on the foundation of IT Ally’s expanded QoT™ service model, which transforms technical due diligence from a one-time risk assessment into a continuous, quantified partnership spanning the entire investment lifecycle. Fillios emphasizes that it is now critical to shift from the defensive maintenance of technical debt to proactively building Tech Equity—a verifiable, quantifiable asset—throughout the investment cycle. This definitive handbook establishes Quality of Technology as the third critical leg of due diligence—alongside Financial and Commercial—specifically tailored for the Lower Middle Market.
The core of the service is the QoT-to-QoE Bridge, which translates complex technical findings—such as legacy systems, security gaps, and technical debt—directly into auditable financial metrics. This provides LMM PE firms with a precise, data-driven basis for Quality of Earnings (QoE) adjustments, enabling accurate deal pricing and ensuring the highest possible exit multiples.
The book’s three-part structure mirrors the Full-Cycle QoT™ Mandate and the proprietary 12-Point QoT Diagnostic which rapidly assesses a target company’s technical maturity across four critical domains (Risk, Financial Quantification, Scalability, and Talent) to deliver an actionable QoT™ Score.
Part I, “The Financial Foundation,” shows you how to quantify technical risk using the Tech Debt 2.0 Model in the Pre-Deal Rigor phase, translating liabilities into auditable CapEx and OpEx adjustments.
Part II, “The QoT Assessment Framework,” provides the actionable buy-side playbook for Architecture, Development Velocity, Security Posture, and AI, Data and Analytics Maturity to unlock revenue synergy, serving as the basis for Post-Close Stabilization.
Finally, Part III, “The QoT™Roadmap,” guides you through QoT-to-QoE Bridge adjustments, the critical 100-Day Plan, and building Organizational capabilities (Talent, Process, and Culture) to ensure a premium Exit Readiness. This guide is your mandate to stop inheriting hidden debt, accelerate synergy capture, and ensure demonstrably superior Quality of Earnings (QoE) that commands the highest possible Exit Multiple.