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Expertise

Financial Due Diligence

Verifying what a business is really worth before an acquisition, an investment or a partnership.

Due diligence answers one question: what am I actually buying? The work consists of testing reported earnings, normalising them, identifying the liabilities that do not appear on the balance sheet and translating the findings into negotiation arguments.

Challenges addressed

  • The seller presents adjusted figures that cannot be traced back to the accounts.
  • Recurring and one-off earnings are mixed.
  • Working capital requirements are underestimated in the business plan.
  • Off-balance-sheet commitments surface after signing.

Areas of intervention

  • Quality of earnings

    Normalisation of results and identification of non-recurring items.

  • Cash and working capital

    Analysis of seasonality, financing needs and net debt.

  • Risk mapping

    Contractual, tax and operational exposures relevant to the price.

  • Red flag report

    A short, decision-ready summary for the investment committee.

Approach

Evidence over narrative. Every adjustment is traceable to a source document, and every finding is expressed as an impact on price, structure or conditions.