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Negotiation and due diligence reviews for acquisitions
- Develop a strategy for an acquisition/divestiture. Most of the value unlocked by acquiring a business depends on:
- the strategy developed for the new business and
- a detailed implementation plan so that the business does not just “continue as before”
- Strategic acquisitions require a detailed strategy and action plan to be implemented to ensure that the goals set by the target company are met and exceeded
- Busy managers often do not set in place the steps necessary to meet the vision that motivated the CEO to enter into the transaction
- Negotiation of terms of acquisition/divestiture
- A due diligence review is an in depth review of the business of the target company. Some of the benefits of performing a due diligence review are:
- Minimize the risk of unpleasant surprises
- Verify the assets to be acquired
- Establish the liabilities included in the acquisition, especially those that are contingent or difficult to quantify or otherwise not disclosed in the financial statements
- Verify that business is what you were “sold” i.e. search for unexpected and/or undisclosed issues that may affect the business post acquisition
- Although often a due diligence review is done by the acquiring company, there are many other scenarios that require a due diligence review. E.g:
- Extending a significant loan to a business
- Entering into a joint venture
- Entering into a partnership arrangement, whatever the legal structure
- Liaison with lawyers, tax specialists, accountants and other professional advisors
- Post acquisition implementation of strategy
- A comprehensive due diligence review will be based on business expertise supported by a checklist that covers at least the following areas where applicable:
- Objectives
- General
- Financial Statements
- Financial Forecasts
- Risk Management & Governance
- Financing
- Taxes
- Human Resources
- Legal
- Environmental
- Competition
- Sales & Marketing
- Operations
- Research & Development & Technology
- Capital structure
- Develop a strategy for an acquisition/divestiture. Most of the value unlocked by acquiring a business depends on: