For buyers

Due Diligence Checklist

What to review before you buy a business — the questions that separate a good deal from an expensive mistake. Sellers: prepare these and you'll close faster and at a stronger price.

Financial

  • 3 years of accounts, plus year-to-date management accounts
  • Revenue by customer, product and month (check for concentration)
  • Normalised EBITDA / SDE with add-backs explained
  • Aged debtors and creditors, and cash-flow trends
  • Bank statements reconciled to the accounts

Legal & corporate

  • Company structure, share register and cap table
  • Material contracts and their change-of-control clauses
  • Any litigation, disputes or outstanding claims
  • Intellectual property ownership and registrations
  • Regulatory licences and compliance status

Commercial

  • Top customer contracts, terms and retention history
  • Supplier agreements and dependency risks
  • Pipeline, recurring revenue and churn
  • Competitive position and market trends

Operational & people

  • Org chart, key staff and how dependent the business is on the owner
  • Employment contracts, benefits and any liabilities
  • Premises, leases and key equipment
  • Systems, software and data ownership

Tax

  • Filed returns and any open enquiries
  • VAT/sales-tax position and payroll taxes
  • Historic tax risks that could transfer in a share sale

Running diligence on a deal?

SellSide listings come with a secure data room, and our advisors can run the full diligence process for you — from first review to completion.

Want a hand?

Book a no-obligation call and we'll tailor this checklist to the business you're looking at.