# M&A Due Diligence Checklist: Complete Guide

**Category:** MA
**Author:** Simplif-i Team
**Published:** 2026-04-30
**Read Time:** 15 min read

## Summary
A comprehensive checklist for conducting thorough due diligence on acquisition targets.

## Full Content

# M&A Due Diligence Checklist: Complete Guide

Due diligence is where deals are made or broken. This comprehensive checklist ensures you cover the critical areas.

## Financial Due Diligence

### Historical Performance
- 3-5 years of audited financial statements
- Monthly management accounts for recent periods
- Revenue breakdown by customer, product, geography
- Gross margin trends and drivers

### Working Capital
- Normalised working capital analysis
- Seasonality patterns
- Collection and payment terms

### Debt and Liabilities
- Existing debt facilities and terms
- Off-balance sheet obligations
- Contingent liabilities

## Commercial Due Diligence

### Market Position
- Market size and growth trends
- Competitive landscape
- Customer concentration risk

### Revenue Quality
- Recurring vs one-time revenue
- Contract terms and renewal rates
- Pipeline and sales effectiveness

## Operational Due Diligence

### Technology
- IT infrastructure assessment
- Technical debt evaluation
- Cybersecurity posture

### People
- Key person dependencies
- Employment contracts and terms
- Cultural assessment

## Legal Due Diligence

### Corporate Structure
- Entity structure and ownership
- Outstanding litigation
- Regulatory compliance status

### Contracts
- Material contract review
- Change of control provisions
- IP ownership verification

## Integration Planning

Due diligence isn't just about risk — it's about planning integration:
- Synergy identification and validation
- Integration complexity assessment
- Day 1 readiness requirements

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