Due Diligence Services

Due diligence is the structured process of verifying the financial, tax, and operational reality of a business before a transaction is concluded. Whether a company is being acquired, sold, merged, or funded, both parties need an independent, evidence-based picture of what is actually being bought or sold, beyond what is presented in a pitch deck or information memorandum. Our due diligence services are designed to give buyers, sellers, investors, and lenders the facts they need to negotiate confidently and price risk appropriately.

Why This Matters

Transactions that proceed without rigorous diligence frequently uncover unpleasant surprises after signing, ranging from overstated earnings and hidden liabilities to unresolved tax exposures and weak internal controls. These issues can erode deal value, trigger post-completion disputes, or in some cases derail a transaction entirely. A well-executed diligence exercise protects both sides of the table by surfacing risks early, when they can still be negotiated into price, structure, or contractual protections.

How We Help

Financial Due Diligence

We analyze historical financial performance, quality of earnings, working capital trends, and the sustainability of reported profitability. This includes normalizing one-off items, testing revenue recognition practices, and assessing whether the target's financial statements present a reliable base for valuation and deal structuring.

Tax Due Diligence

We review historical tax positions, compliance history, and contingent exposures across direct and indirect taxes. Our objective is to identify unrecorded liabilities, assess the robustness of tax filings, and flag structuring considerations that could affect the transaction or the combined entity going forward.

Operational Due Diligence

Beyond the numbers, we examine the operational fabric of the business, including management depth, customer and supplier concentration, systems and processes, and key person dependencies. This helps buyers understand whether performance is repeatable and scalable, and whether integration risks exist post-transaction.

Reporting and Negotiation Support

Findings are consolidated into a clear, prioritized report that distinguishes deal-breakers from manageable risks. We work alongside management and legal counsel to translate findings into price adjustments, indemnities, escrow arrangements, or specific representations and warranties in the transaction documents.

Who Needs This

• Strategic and financial buyers evaluating an acquisition target
• Business owners preparing for a sale who want to pre-empt buyer findings
• Private equity and venture investors ahead of a funding round
• Lenders assessing a borrower before extending debt financing

Our Approach

We tailor the scope and depth of diligence to the size, sector, and risk profile of the transaction, avoiding a one-size-fits-all checklist approach. Our teams work to practical timelines that respect deal momentum, prioritizing the areas most likely to influence valuation or deal terms while keeping management disruption to a minimum. Throughout the engagement, we maintain open communication with all advisors involved so that findings feed directly into the negotiation process rather than surfacing only in a final report.

Get in Touch

To discuss how we can support you with due diligence services, write to us at info@agarwalurs.com.