The company file is converted to a regular company file, with a .qbw extension (or a .qba extension if the backup was made from an Accountant’s Copy). The company file and all of its related files are stored in this location.
Important: Be sure to read the file HowToRestoreExternalFiles.txt located in the \Restored_(company filename)_Files folder before you perform this step. When you copy these files back to their original locations, you’ll overwrite any changes made since the backup was created.