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.
Recurrent profitability analysis - normalized EBITDA
Capacity to generate future cash flows
Net financial debt
Historical Capex and future investment plan
Business plan, its soundness and sensitivity, order backlog, commitments acquired
The different lines of business/activities
Review of accounting documentation.
Review of tax returns for different taxes.
Review of record books
Analysis of possible tax risks.
Proposal of improvements to reduce possible contingencies and/or possible tax advantages.
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.
Analysis of corporate documentation (corporate deeds, extra-statutory shareholders' agreements, shareholders' books, minutes books, property deeds, etc.).
Proposals of corporate agreements for the possible execution of the planned operation.
Review of hiring formulas.
Study of the remuneration policy.
Evaluation of compliance with current regulations established mainly in the collective bargaining agreement.
Study of contracts and their implementation.
Compliance with Occupational Risk Prevention regulations.
Compilation and analysis of existing information.
Check-list of requirements and obligations applicable to the various matters included in the scope.
Compilation of information (evidence) of compliance with applicable legal and regulatory requirements.
On-site verification of the requirements - visit to the facilities.
Identification of legal and regulatory non-compliances.
Economic quantification of detected risks.
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 group of targets.