Financial Due Diligence | Dealwise Advisory
Financial Due Diligence

Know exactly what
you're buying.
Before you commit.

Most due diligence stops at the P&L. The things that destroy acquisition value — working capital traps, earnings adjustments, undisclosed liabilities — are almost never in the headline numbers.

This service includes
  • Quality of earnings review
  • Working capital analysis
  • Cash flow and debt position
  • Balance sheet review
  • Red flag identification
  • Written report with recommendations

In due diligence now? Book a call today →

What This Service Is

Due diligence that goes beyond the accounts

Financial due diligence is the process of independently verifying what a business actually earns, what it actually owns, and what it actually owes — before you buy it. Done properly, it protects you from paying too much, taking on undisclosed liabilities, and discovering problems after it's too late to do anything about them.

Most acquirers rely too heavily on the information provided by the seller. That information is always presented in the most favourable way. Our job is to look behind it — to normalise the earnings, stress-test the working capital, and identify the things that could materially affect the deal price or your willingness to proceed.

"The things that kill acquisitions — or destroy value after completion — are almost always visible in the numbers before you sign. You just need to know where to look."

This is a standalone service, available as a discrete due diligence engagement — ideal where you want independent financial analysis alongside your legal team, or where you're already in an acquisition process and need a financial specialist to review what's in the data room.

When to commission this

  • After heads of terms are agreed
  • During the formal due diligence period
  • When reviewing a data room submission
  • As a standalone check before completing
  • Alongside — not instead of — your solicitor

Typical turnaround

  • Standard engagement: 2–3 weeks from data receipt
  • Expedited review: 5–7 working days
  • Scoped to your deal timeline
  • Interim findings available during review

Already in due diligence?

We can start work quickly. Book a call today — we'll tell you immediately whether we can help within your timeline.

Book a call →
What We Look For

The 18 red flags that appear most often
in SME acquisitions

These are the patterns we've seen repeatedly — in deals that completed well and in deals that should never have completed at all.

Earnings Quality

  • Revenue brought forward to improve reported year-end performance
  • Discretionary costs stripped out without justification
  • One-off items classified as recurring revenue
  • Director remuneration significantly below market rate
  • Margins inconsistent with the sector or the business's own history
  • Large or unusual accounting policy changes in the review period

Working Capital & Cash

  • Debtor days increasing — collections deteriorating or aggressive accruals
  • Creditor days lengthening — cash being preserved by delaying payments
  • Reported EBITDA significantly higher than operating cash flow
  • Unusual cash movements in the months before the sale process
  • Normalised working capital requirement understated in the deal model
  • Inventory valuations that overstate realisable value

Balance Sheet & Liabilities

  • Undisclosed or contingent liabilities not visible in the statutory accounts
  • Tax exposures — PAYE, VAT, corporation tax — not fully provided
  • Related-party transactions not disclosed or at non-market terms
  • Pension liabilities, lease commitments, or deferred income not properly reflected
  • Loans to directors or connected parties that require repayment
  • Weak or missing fixed asset register — particularly for asset-heavy businesses
What We Deliver

A complete financial picture — before you sign

Six analytical workstreams, culminating in a clear written report with findings and recommendations.

01

Quality of Earnings Review

A thorough analysis of the business's reported earnings — identifying non-recurring items, add-backs, revenue recognition issues, and anything that inflates or distorts the maintainable EBITDA figure that forms the basis of the valuation.

02

Working Capital Analysis

An assessment of the business's working capital requirements — what a normalised level looks like, what's in the deal, and whether the working capital peg in the SPA is appropriate. Working capital traps are one of the most common sources of post-completion disputes.

03

Cash Flow Review

Reconciling reported profits to actual cash generated — because EBITDA and cash flow can diverge significantly in businesses with high accruals, growing debtors, or capital requirements not reflected in the management accounts.

04

Balance Sheet & Debt Review

A line-by-line review of the balance sheet — identifying undisclosed liabilities, questionable asset valuations, related-party positions, and anything that could affect the effective price you're paying once the deal adjustments are made.

05

Risk Identification & Quantification

Not just finding the issues — but quantifying their financial impact so you can make informed decisions: renegotiate price, seek warranty protection, restructure the deal, or walk away with clear justification.

06

Written Report & Recommendations

A clear, professional report setting out our findings, the financial risks identified, our view on warranted adjustments to price or structure, and specific recommendations for how to proceed — including deal-specific warranty and indemnity considerations.

How It Works

A fast, focused engagement process

01

Initial Call & Scope (Free)

We discuss the deal, the timeline, and what information is available. We'll tell you immediately whether we can help within your window and what a scoped engagement would involve.

02

Data Request & Review Setup

We provide a clear information request list. You share access to the data room or provide the financial information directly. We typically need 3 years of statutory accounts, management accounts, bank statements, and the current data room contents.

03

Financial Analysis

We work through the financial information systematically — quality of earnings, working capital, cash flow, balance sheet, and risk identification. We'll flag significant findings to you as they emerge, rather than waiting until the final report.

04

Management Questions & Clarifications

We'll provide a list of questions for the vendor or their advisers — areas that need clarification or further information. We can attend or support management question sessions if needed.

05

Report & Debrief

You receive a clear written report and a debrief call — walking through the findings, the financial risks, and our specific recommendations on how to approach the next stage of the deal.

Right Fit

Is this the right service for your situation?

✓  This is for you if…

You're a good fit if

  • You're in the process of acquiring a business and need independent financial analysis
  • You want someone to go through the data room with genuine financial depth
  • Your solicitor has suggested you commission financial due diligence
  • You want a second opinion on the quality of the seller's financial information
  • You need a clear, written report you can use in price or warranty negotiations
  • You want findings explained in plain English, not just reported
✕  This isn't for you if…

This won't work if

  • You need legal due diligence — this is financial only (we work alongside your solicitor)
  • You need a formal audit opinion — this is advisory due diligence, not a statutory audit
  • You want someone to simply validate a decision already made without genuine analysis
  • You don't have access to adequate financial information from the seller
  • The deal has already completed — we'd look at post-acquisition review in that case
Client Result

"Steve found a working capital issue that would have cost us £180,000 more than we expected post-completion. The due diligence fee paid for itself thirty times over before we'd even signed."

DK
David K.
First-time acquirer — professional services business

Don't sign until you know
exactly what you're buying

Book a free 30-minute call. If you're in a live deal, we'll tell you immediately whether we can help within your timeline.

Fast turnaround available for live deals.