A QBM file is a financial data file created by QuickBooks. It contains a compressed version of company accounts and the related data.

To create a portable company file in QuickBooks 2011 or later, follow these steps:

1. Select File → Create Copy.
2. Select the "Portable company file" option.
3. Click Next.
4. Click "Save in" drop-down arrow.
5. Select "Desktop."
6. Click Save and OK.

You can restore a QBM portable company file by selecting File → Open or Restore Company from the menu bar. Then choose "Restore a portable file" from the dialog box. Follow the instructions that appear to complete the restoration process.

Important: QBM files are designed to transfer company financial data via email or removable storage devices. They should not be used as full backups since they only back up company financial data. To create a full QuickBooks backup, you should export a .QBB file instead.