Coming in 2026
Quality of Tech (QoT™): The Investor’s Guide to Unlocking Enterprise Value in Private Equity.
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 QoTTM 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 QoTTM 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.
Overview
TECH EQUITY
In a timely follow up to the concepts and strategies revealed in his first book, Tech Debt 2.0, Michael C. Fillios delivers his next installment of expert, tech-savvy business guidance, with Tech Equity. Writing from the perspective of small and medium-sized businesses (SMBs), and with the devastating effects of the global pandemic in mind, Fillios explains why now, more than ever, it is critical to shift from the defensive maintenance of technical debt, go on offense, and lead the charge toward building Tech Equity.
Conceptually viewed as an asset, Tech Equity comprises key components of a company’s technology portfolio. SMBs that invest in building Tech Equity are better positioned to navigate crises, take advantage of opportunities, and outperform the competition. This not only translates to higher returns and a more appealing balance sheet, but yields greater talent retention, a heightened focus on the customer experience, and a better understanding of the company itself.
Tech Equity, How to Future Ready Your Small Business and Outperform Your Competition, guides SMBs through the complexities of Tech Equity by delving into the topics of data and analytics, customer focus, digital culture, security, and more. Fillios draws on more than 25 years of experience in business, finance, and IT leadership and includes multiple real-world case studies demonstrating Tech Equity in action, amidst the challenges of the pandemic, as companies compete for survival and search for new opportunities. Complete with strategies and tools for building, diagnosing, and measuring Tech Equity, business leaders will find Michael Fillios’ latest publication an invaluable resource for understanding the importance of Tech Equity and its crucial role as they future ready their business.
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Overview
TECH DEBT 2.0™
In a direct response to the rapidly evolving digital landscape, Michael C. Fillios presents his groundbreaking insights in Tech Debt 2.0™. Focusing on the unique challenges faced by small and medium-sized businesses (SMBs), Fillios sheds light on the modern implications of technical debt, emphasizing its potential existential threat to these enterprises. In today’s digital age, where technology is integral to business operations, understanding and managing tech debt has become paramount.
Tech Debt 2.0™ is not just about software bugs or legacy code; it’s an expanded concept that encompasses the broader implications of technology on businesses. It signifies the liabilities SMBs might incur from the development, acquisition, use, and retirement of technology. When not managed effectively, this debt can jeopardize the very survival of a business. However, when approached strategically, tech debt can be leveraged to gain a competitive edge, especially when it’s incurred intentionally with clear business objectives in mind.
Tech Debt 2.0™: How to Future Proof Your Small Business and Improve Your Tech Bottom Line navigates SMBs through the intricate maze of modern tech debt. Drawing from his vast experience spanning over two decades in business, finance, and IT, Fillios offers invaluable strategies to help businesses manage evolving technology to their advantage. The book is enriched with real-world case studies and introduces tools like the Tech Debt 2.0 diagnostic, aiding businesses in understanding and measuring their tech debt. For business leaders striving to stay ahead in the digital race, Tech Debt 2.0™ serves as an essential guide, emphasizing the significance of tech debt and its role in shaping the future trajectory of their enterprises.
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