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.
Our value proposition
The advice of our professionals is backed by an extensive network of firms. This gives us better access to foreign buyers, investors and local knowledge, while allowing our clients access to a wider target group.
Contact with us
Send us your inquiry and our team of experts will assist you as soon as possible.
