Pre-acquisition financial due diligence is a comprehensive analysis aimed at determining a company’s financial situation at a specific point in time and ensuring an objective and reliable assessment of its condition. This is essential preliminary work for company acquisitions, mergers, or investments, helping to understand the target company’s assets, liabilities, and financial performance.

Such an analysis must always be conducted by an impartial and independent expert not involved in the transaction, to ensure the reliability of the results and avoid conflicts of interest.

We agree in advance with the client on the objective and focus of the analysis — this may involve a review of the company’s entire financial activity over a specific period or concentrate on individual balance sheet items or specific transactions.

Pre-acquisition financial due diligence helps identify hidden risks and provides assurance for making an informed decision, thereby supporting both company growth and long-term success.