Due diligence

Due diligence is the structured investigation conducted before a transaction — acquisition, fundraising, restructuring — to verify information received, identify risks and confirm valuation parameters. It covers financial (financial due diligence), legal, tax, commercial, technical and ESG dimensions. Its objective is not merely to confirm a value but to identify items that may affect price, warranties or deal structure. It relies on systematic analysis of the data room, management interviews and independent verification of key assumptions.

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Example: in the acquisition of a Swiss industrial group for CHF 35.0 million, due diligence runs over 6 weeks with 4 specialist teams. The financial review identifies CHF 1.4 million of EBITDA restatements, the legal review reveals an unprovisioned labour dispute of CHF 280,000, and the tax review flags a CHF 150,000 reassessment risk — leading to a CHF 500,000 price reduction and strengthened warranty provisions in the SPA.

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Hectelion conducts independent financial due diligence for buyers and vendors, combining analytical rigour with deep knowledge of French and Swiss business practices.