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Small M&A Financial Due Diligence

Hands-on financial due diligence for small M&A — key metrics, verification, cost reality, and converting findings into deal terms

スモールM&A財務DDデューデリジェンス個人M&A事業承継due diligenceEBITDA企業価値評価

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#121 min

Small M&A Financial Due Diligence: The Complete Guide — Six Numbers to Check Before Buying a Company

A complete guide to buyer-run first-pass financial DD for small M&A deals. Drawing on three EXITs on the sell side of DD and building a financial DD tool: the six metrics, verification, process, and converting findings into price terms.

FAQ

Q. Is financial DD necessary even for small M&A deals?
Yes. Small-company statements are usually arranged around tax minimization, so trusting reported profit as-is misreads earning power. Even when a full accountant DD does not pay at the deal size, buyer-run first screening should never be skipped.
Q. How does financial DD relate to valuation?
Financial DD produces the inputs for valuation: normalized EBITDA feeds multiple-based pricing, and net debt bridges enterprise value to equity value. Valuation without DD is a calculation on untrusted inputs.
Q. How does DD Tool relate to these articles?
DD Tool is the author-built financial DD tool for small M&A. It automates the six metrics, five-level RAG rating, and industry benchmark comparison covered in these articles, runs in the browser, and never sends financial data anywhere.