Due diligence tests whether the financial story behind an opportunity is supported by evidence. Its scope should reflect the size, complexity and risk of the proposed decision.

What to focus on

Analyse the quality and sustainability of revenue, customer concentration, margins, working capital, debt, tax compliance and significant commitments. Reconcile reported figures to underlying records and identify unusual or one-off items.

Review forecasts critically. Compare assumptions with historical performance, market capacity, contracts and required investment. Consider downside scenarios and the cash needed after the transaction.

Findings should distinguish verified facts, unresolved questions and potential adjustments. Financial review should be coordinated with legal, tax, operational and commercial specialists.

How Bryad & Associates can help

We provide practical accounting, tax and business advisory support tailored to Kenyan organisations. Contact us to discuss your circumstances and the most appropriate next step.

This article provides general information and should not be treated as advice for a specific situation. Requirements may change; confirm current obligations with the relevant authority or a professional adviser.