Due Diligence
Due Diligence
In PKF Attest, we are specialized in Due Diligence processes for both sale and purchase , covering the different areas of the company that are affected in this type of operations.
Financial
- Recurring profitability analysis - normalized EBITDA
- Capacity to generate future cash flows
- Analysis of:
- Balance
- Net financial debt
- Historical Capex and future investment plan
- Business plan, its soundness and responsiveness, order backlog, commitments made
- The different lines of business/activities
Prosecutor
- Review of accounting documentation.
- Review of tax returns for different tax purposes.
- Revision of the books of records
- Analysis of potential tax risks.
- Proposal of improvements to reduce possible contingencies and/or possible tax advantages.
Legal
- From the corporate point of view: study of the possible obstacles that may affect the buyer or seller in their decision making.
- From the contractual point of view: analysis of the main contracts whose sections may constitute a contractual risk in the proposed operation.
- Analysis of other important issues such as: industrial property, real estate property, criminal risks, etc.
Corporate
- Analysis of corporate documentation (corporate deeds, extra-statutory partners' agreements, partners/shareholders' books, minutes books, property deeds, etc.).
- Proposals of corporate agreements for the possible execution of the planned operation.
Laboral
- Review of contracting formulas.
- Remuneration policy study.
- Evaluate compliance with current regulations established mainly in the collective bargaining agreement.
- Study of contracts and their implementation.
- Compliance with Occupational Risk Prevention regulations.
Environmental
- Collection and analysis of existing information.
- Check-list of requirements and obligations applicable to the various matters included in the scope.
- Gathering of information (evidence) of compliance with applicable legal and regulatory requirements.
- On-site verification of requirements - visit to the facilities.
- Identification of legal and regulatory non-compliance.
- Economic quantification of the risks detected.
Contact us at
Alfredo Ciriaco
Partner
José Luis Marañón
Partner
Contact with us
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