THE DILIGENCE FACTORYClarity before commitment.
DEFINED SCOPE. VISIBLE EVIDENCE.

Know what you’re getting.

A focused review helps answer an agreed financial question quickly. The scope is narrower than a comprehensive quality-of-earnings engagement.

Designed to include

  • An agreed review question and analysis period
  • Analysis of supplied financial information relevant to that question
  • Assessment of proposed earnings adjustments within scope
  • Evidence references, limitations and unanswered questions
  • Human review and practical follow-up recommendations

Outside the standard scope

  • A comprehensive buy-side or sell-side QoE engagement
  • An audit, assurance opinion or independent verification of every transaction
  • Legal, tax, valuation or investment advice
  • Every diligence workstream or unlimited follow-up analysis
  • A guarantee of earnings quality, deal outcome or lender acceptance

Complex issues can be scoped separately before additional work is agreed.

ANNOTATED EXAMPLE · ILLUSTRATIVE ONLY

From a number to a decision.

This fictional excerpt shows how a finding can be presented. It is not a completed client review or a promised outcome.

ATLAS MANUFACTURING SAMPLE

01 / Recurring earnings

Reported EBITDA $1,200,000

Proposed one-time legal expense +$80,000

Illustrative adjusted EBITDA $1,280,000


Evidence and qualification

Management describes $80,000 of legal expense as non-recurring. Supporting invoices are not yet available.

Next question

Request invoices and confirm whether similar costs recur before accepting the adjustment.

What to look for in a review

  1. The bridge is visible.

    Reported earnings and proposed adjustments are shown separately.

  2. Evidence has a status.

    A management explanation is identified as such; it is not treated as verified evidence.

  3. The limitation is actionable.

    The finding tells you what to request and what must be resolved.

The downloadable PDF is a separate, broader illustrative report showing the existing reporting format. Your deliverable follows the scope agreed for your review.

Choose the depth your decision needs.

$750 for one diligence item, or $2,500 for five. Each item has its own agreed scope. We confirm timing after reviewing document readiness and complexity.

Define my review