Before Diligence

Due diligence, as an independent trusted third party.

On an acquisition as on a sale, price turns on the quality of a few numbers — normalised EBITDA, net debt, working capital. We put them under scrutiny: to secure the buyer, to lend credibility to the seller.

What's at stake

Both sides of the table, the same numbers — not the same stakes.

On the buy-side

You commit to a price built on the seller's accounts. We validate what underpins it: recurring EBITDA (what truly repeats, excluding one-offs), net debt and debt-like items, the normalised working capital that will serve as the SPA reference. Every red flag becomes a negotiating lever — price, representations & warranties, escrow. You know what you're buying before you sign.

On the sell-side

Before you open your process, you take back the initiative. A vendor due diligence acquirers can rely on instead of redoing everything — the process speeds up, the tension between offers holds, and issues surface on your terms rather than weaponised against you late in the negotiation. You protect your price from a last-minute renegotiation.

Our engagements

From a go/no-go in a few days to the full review.

We calibrate the format to your stakes and your timeline.

Red Flag Report

The pre-acquisition go/no-go, in a few days: adjusted EBITDA, revenue quality, normalised working capital, net debt, 15 red-flag tests.

Buy-side due diligence

The full review of a target: Quality of Earnings, Quality of Net Debt, business plan analysis, sensitivities. The three pillars — earnings, net debt, working capital — and how they move the price.

Vendor due diligence

Sell-side diligence, prepared ahead of the process: QoE, net debt, normalised working capital, anticipated red flags. A verified, reliable base, ready for acquirers.

Independent Business Review

For lenders and shareholders: the robustness of the business plan, the cash trajectory, covenant headroom. An independent opinion, on the evidence.

The method — Before OS

Augmented analysis, judgement preserved.

Our proprietary platform encodes years of diligence practice. It speeds up the phases with nothing at stake — to keep pace with a deal's urgency — and reserves human work for what decides the outcome. Before Diligence remains entirely independent, and passes its productivity gains on to you.

The low-stakes phases, accelerated

Statement generation, accounting mapping, working-capital computation, reconciliation: what usually takes weeks is produced in days.

Judgement, under maximal human control

Adjustments, interpretations, recommendations, conclusions: carried by a partner, never left to the machine. AI accelerates, the human decides.

Traced down to the journal entry

Every adjustment traces back to the accounting entry. A diligence you can audit line by line.

For investors

Running transactions on a continuous basis? We align with your volume.

For investment professionals — private equity, family offices — we offer subscriptions tailored to your deal volume. And each diligence builds up an institutional memory of your own transactions: targets, assumptions, counterparties, compounded over time.

An acquisition or a sale under way?

A first 30-minute conversation to understand your needs.

Book a call — 30 min