Due Diligence 

An acquisition or disposal transaction is usually aimed at creating added value and increasing shareholder wealth. A transaction may be considered a failure if an excessive price is paid for the target entity or post-deal integration of the merged companies is poor. A deal may fail because one or both parties lack the information needed for a successful transaction.

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Taivo Epner

Taivo Epner

Partner, Audit Services, Transactions & Restructuring

+372 6 268 700

Due diligence is the analysis of the target company's operations and financial statements that is usually carried out prior to transactions that change significantly the company’s shareholder or capital structure. Such transactions include acquisitions, disposals or mergers, creating joint ventures and financing investments.

 

The most common is vendor due diligence enabling the acquirer to

  • identify the factors influencing the transaction price;
  • hedge transaction risks (e.g. by a proviso in the purchase agreement concerning potential liabilities);
  • collect additional information on the existence of synergies;
  • assess the compatibility of managerial systems and procedures (e.g. the compatibility of computer systems).

 

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  • focus on key issues that may have a substantial impact on the transaction value;
  • assess the proportion of each single customer, product prices and profits by customer, obligations arising from contracts and customer solvency;
  • identify other issues relevant to the transaction.

Due diligence may focus on various matters, such as financial statements, tax and legal issues, and business activities. Combined due diligence provides an in-depth analysis and evaluation of each aspect of the company’s operations. The analysis should identify the company's ability to maintain its profits and positive cash flows after the deal.

 

What’s in it for you?

Successful due diligence enables you as the acquirer to

  • form an opinion of the value of the company and address other important price and valuation related issues;
  • check the information provided by the seller;
  • influence the negotiation process;
  • design the transaction and financing structure;
  • specify post-deal integration plans;
  • select an appropriate management strategy for merged companies;
  • understand threats jeopardising the transaction.

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