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SAMPLE

KESPR Business Advisors

www.kespr.com

Financial Due Diligence Report

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[ABC Limited]

Report Date: June 3, 2010

Author's Note:

This report sample shows the detailed information typcialy gathered during due diligence fieldwork for a complex business/organization and the presentation of that information for our Clients.

Information gathered in this report serves many purposes, such as financial modeling, business valuation and post-transaction integration.

STRICTLY PRIVATE AND CONFIDENTIAL

Financial Due Diligence Report

[ABC Limited]

Date:

June 3, 2010

NOTICE TO READER

KESPR has been engaged by [*] to perform [limited] financial due diligence on [ABC limited] and its subsidiaries.

STRICTLY PRIVATE AND CONFIDENTIAL SAMPLE

Our report has been prepared solely for the use of the directors of [*]. This report should not be referred to, in whole or in part, or quoted by expertise or referenced in any manner, or distributed in whole or in part or copied to any third party without our prior written consent. The scope of the work has been limited to the purpose of our engagement detailed in the engagement letter dated [DATE]

Verification All material herein was prepared by KESPR based upon information obtained by the company or other sources believed to be reliable. The information contained herein is not guaranteed by KESPR to be accurate, and should not be considered to be all-inclusive.

Projections This report may contain statements that constitute forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E the Securities Exchange Act of 1934, as amended. The words "may" "would," "will," "expect," "estimate," "anticipate," "believe," "intend," and similar expressions and variations thereof are intended to identify forward-looking statements. Readers are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, many of which are beyond KESPR's ability to estimate, forecast or project, and that actual results may differ materially from those projected in the forward-looking statements as a result of various factors.

Disclaimer on Post-Dated Events KESPR has no responsibility to update this report for events and circumstances occurring after the date of completion of our field work, which was completed on [DATE].

Limited Review report Because the scope of our work has been limited by the time available and/or by the information made available to us, you should not rely on our work and our report as being comprehensive as we may not have become aware of all facts or information that you may regard as relevant. Accordingly, KESPR is not in a position to make a representation, and cannot make a representation as to the sufficiency of these due diligence procedures for your purposes.

Matters excluded

Areas that were excluded from this due diligence review includes:

- issues of law

- fixed assets and work-in-progress valuation

- intangible assset valuation

- regulatory issues

- other specialist area beyond the expertise of KESPR

You should consider whether to obtain expert advice in relation to these areas.

This report is issued on the understanding you have drawn our attention to all matters of which you are aware concerning the company’s financial position or the proposed transaction which may have an impact on our report up to the date of signature of the finalized report.

KESPR Business Advisors

Richmond, British Columbia Canada

Financial Due Diligence Report

[ABC Limited]

Report Date: June 3, 2010

Report Contents

STRICTLY PRIVATE AND CONFIDENTIAL SAMPLE

I Executive Summary

Significant Findings

II Background Information Company Description Industry and market trends Survey of latest economic forecast and news

III Financial Review

1

Cash

2

Working Capital

3

Inventory

4

Fixed Assets

5

Intangible Assets

6

Contingent Liabilities

7

Tax

8

Equity

9

Debt Instruments, bank lines, key terms and conditions

10

Revenue, Cost of Goods Sold, Operating Costs Market Trends Customer Contracts

11

Human Resources Summary of Work Force Employee Wages, Benefits, Pensions Union Contracts

12

Insurance

12

Tax

IV Subsequent Events

V Financial Projections Management's Budget

Appendices

A Legal Entities

B Management Bio

C Organizational Structure

Prepared by KESPR Business Advisory

Financial Due Diligence Report

STRICTLY PRIVATE AND CONFIDENTIAL SAMPLE

[ABC Limited]

EXECUTIVE SUMMARY

Significant Findings:

1. Going Concern

2. Banking Facilities

3. Outstanding Claims Against Company

4. Tax & Other Legal Disputes

Prepared by KESPR Business Advisory

[ABC Limited]

Background Information

SAMPLE

COMPANY DESCRIPTION

Background Information SAMPLE COMPANY DESCRIPTION INDUSTRY DESCRIPTION MARKET AND COMPETITION Financial Due

INDUSTRY DESCRIPTION

SAMPLE COMPANY DESCRIPTION INDUSTRY DESCRIPTION MARKET AND COMPETITION Financial Due Diligence Report

MARKET AND COMPETITION

DESCRIPTION INDUSTRY DESCRIPTION MARKET AND COMPETITION Financial Due Diligence Report Prepared by KESPR Business

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Survey of Key Economic Forecasts

SAMPLE

2007 2008 2009 2010 F 2011 F Real GDP Growth Rates Canada Royal Bank of
2007 2008
2009
2010 F
2011 F
Real GDP Growth Rates
Canada
Royal Bank of Canada
Bank of Montreal
CIBC
0.5%
-2.5%
3.6%
3.5%
2.2%
0.5%
-2.5%
3.3%
3.0%
2.5%
0.4%
-2.5%
2.3%
3.0%
Average
2.4%
0.5%
-2.5%
3.1%
3.2%
Median
2.4%
0.5%
-2.5%
3.3%
3.0%
2007 2008
2009
2010 F
2011 F
Unemployment
Canada Royal Bank of Canada Bank of Montreal CIBC 6.1% 8.3% 8.0% 7.2% 6.0% 6.2%
Canada
Royal Bank of Canada
Bank of Montreal
CIBC
6.1%
8.3%
8.0%
7.2%
6.0%
6.2%
8.3%
8.0%
7.5%
6.0%
6.1%
8.3%
8.3%
8.1%
Average
6.0%
6.1%
8.3%
8.1%
7.6%
Median
6.0%
6.1%
8.3%
8.0%
7.5%
2007
2008
2009
2010 F
2011 F
Retail Sales
Canada
Royal Bank of Canada
Bank of Montreal
CIBC
3.4%
-3.0%
6.5%
5.0%
Average
3.4%
-3.0%
6.5%
5.0%
Median
3.4%
-3.0%
6.5%
5.0%
2007
2008
2009
2010 F
Housing Starts
Canada Royal Bank of Canada Bank of Montreal CIBC 212.0 149.0 189.0 185.0 228.7 211.6
Canada
Royal Bank of Canada
Bank of Montreal
CIBC
212.0
149.0
189.0
185.0
228.7
211.6
148.9
182.3
178.8
228.0
211.0
145.0
180.0
185.0
Average
228.4
211.5
147.6
183.8
182.9
Median
228.4
211.6
148.9
182.3
185.0
2007
2008
2009
2010 F
2011 F
CPI
Canada
Royal Bank of Canada
Bank of Montreal
CIBC
2.4%
0.3%
1.9%
2.2%
2.1%
2.4%
0.3%
1.8%
1.9%
2.1%
2.4%
0.3%
2.0%
2.1%
Average
2.1%
2.4%
0.3%
1.9%
2.1%
Median
2.1%
2.4%
0.3%
1.9%
2.1%
2007 2008
2009
2010 F

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Survey of Key Economic Forecasts

SAMPLE

Recent Major Events

 

Country

Date

Headlines

Canada

United States

Other

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Historical Financial Statements (Summarized)

SAMPLE

Balance Sheet

Oct 31, 2007

Oct 31, 2008

Oct 31, 2009

[DD Date]

Cash & cash equivalents Restricted cash Prepaid expenses & deposits Accounts receivable Inventory Other current assets

Fixed assets, net book value Land Buildings Equipment

Intangible assets

Other assets

Total Assets

Accounts receivable Other liabilities Debt, current portion

Debt, long-term portion Deferred items

Future income tax

Common shares

Preferred shares

Retained earnings

Total Liabilities & Shareholders' Equity

Abbrev: DD = Due dligence

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Historical Financial Statements (Summarized)

SAMPLE

Income Statement

Oct 31, 2007

Oct 31, 2008

Oct 31, 2009

[DD Date]

Revenue Cost of sales Gross margin

 
 

Operating expenses Depreciation & amortization Operating profit

Interest expense, net Unrealized losses (gains) Foreign exchange losses (gains)

Income before tax Current taxes Deferred taxes

Net Income (Loss)

Retained earnings, beginning Dividends Adjustments

Retained earnings, ending

Note(s):

[Significant accounting policies]

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Historical Financial Statements (Summarized)

SAMPLE

Cash Flow Schedule

Oct 31, 2007

Oct 31, 2008

Oct 31, 2009

[DD Date]

Revenue Cost of sales Gross margin

 
 

Operating expenses Working capital Realized foreign exchange losses (gains) Cash Flow from Operations Cash taxes After-tax cash flow from operations

Cash used in investing:

Equipment purchased

Equipment disposed

Cash used in financing Principal repayment Debt borrowing Interest expense Interest income Equity issuance Dividend payment

Cash surplus (deficit) Cash, beginning

Cash, ending

Note(s):

1. Cash flow presented on a Direct basis

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

CASH & CASH EQUIVALENTS

(C$ in thousands, unless otherwise indicated)

SAMPLE

 

Commentary:

 

Date

10/31/2009

4/30/2010

Notes

(1)

 

Cash

1,000

1,254

Restricted Cash

x

854

Marketable Securities

 

527

Total

1,000

2,636

Bank Accounts

Acct No.

Institution

Type

Holder

Location

Denom

Foreign Bal.

C$ Bal

Rates

Term *

01-00545-120

BOM

C

ABC Limited

Vancouver, BC CAD

 

$1,000

0.75%

N/A

01-00545-121

BOM

S

A Limited

Richmond, BC

CAD

$150

1.25%

N/A

01-00545-122

BOM

S

B Limited

Victoria, BC

USD

$100

$104

1.25%

N/A

 

$1,254

   

Short-term Investments

 

Certificate No.

Institution

Type

Holder

Location

Denom

Foreign Bal.

C$ Bal

Rates

Term *

01-00545-120

RBC

CD

ABC Limited

Vancouver, BC CAD

 

$500

4.00%

12

01-00545-121

Merrill

M

A Limited

Richmond, BC

CAD

$250

2.00%

15

01-00545-122

AIM

GIC

B Limited

Victoria, BC

USD

$100

$104

3.75%

23

 

$854

   

Restricted Cash

Acct No.

Institution

Type

Holder

Location

Denom

Foreign Bal.

C$ Bal

Rates

Term *

01-00545-120

RBC

S

A Limited

Vancouver

CAD

$250

0.25%

N/A

01-00545-121

Merrill

S

B Limited

Vancouver

CAD

$150

0.25%

N/A

01-00545-122

AIM

S

C Limited

Vancouver

EUR

$100

$127

0.25%

N/A

 

$527

   

* Term in months

Note(s):

1. As per audited financial statements

2 Balances as at DD field work date

3. Nature of restricted cash described here

4. Abbreviations:

C

S

CP = Commercial Paper

M = Mutual Fund

= Chequing

= Savings

GIC

= Guaranteed Investment Certificates

CD

= Certificate of Deposit

5. Bank Abbreviations

Abbrev

Bank Name

Bank Contact

Telephone

BOM

Bank of Montreal

RBC

Royal Bank of Canada

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

WORKING CAPITAL

(C$ in thousands, unless otherwise indicated)

 

Change ($)

Quarterly Period Ended

10/31/2009

1/31/2010

4/30/2010

7/31/2010

1/31/2010

4/30/2010

7/31/2010

Current Assets Accounts Receivable Prepaid expenses & deposits Inventory Total Current Assets

 
 

Current Liabilities

Accounts Payable Total Current Liabilities

 
 

Net Working Capital

Financial Ratios Liquidity Current Ratio Acid Test Ratio

x

x

x

x

x

x

x

x

Net Sales / Working Capital

x

x

x

x

Average Inventory / Working Capital

x

x

x

x

Note(s):

1. Ratio formulas:

Current Ratio (Current Assets / Current Liabilities) Acid Test Ratio: (Current Assets -Inventory/ Current Liabilities) Net Sales / Working Capital Average Inventory / Working Capital

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

WORKING CAPITAL

(C$ in thousands, unless otherwise indicated)

Working Capital Details

Accounts Receivable Details Current (0-30 days) 31-60 days 61-90 days

100

100

100

100

49%

49%

49%

49%

30

30

30

30

15%

15%

15%

15%

25

25

25

25

12%

12%

12%

12%

90+ days Total

Top Ten Customers Customer 1 Customer 2 Customer 3 Customer 4 Customer 5 Customer 6 Customer 7 Customer 8 Customer 9 Customer 10 Others

50

50

50

50

24%

24%

24%

24%

205

205

205

205

100%

100%

100%

100%

45

45

45

45

22%

22%

22%

22%

42

42

42

42

20%

20%

20%

20%

38

38

38

38

19%

19%

19%

19%

20

20

20

20

10%

10%

10%

10%

15

15

15

15

7%

7%

7%

7%

10

10

10

10

5%

5%

5%

5%

9

9

9

9

4%

4%

4%

4%

8

8

8

8

4%

4%

4%

4%

7

7

7

7

3%

3%

3%

3%

6

6

6

6

3%

3%

3%

3%

5

5

5

5

2%

2%

2%

2%

 

205

205

205

205

100%

100%

100%

100%

Provision for Doubtful Accounts Customer 1 Customer 2 Customer 3 Customer 4 Customer 5

Accounts Payable Current (0-30 days) 31-60 days 61-90 days 90+ days Total

100

100

100

100

49%

49%

49%

49%

30

30

30

30

15%

15%

15%

15%

25

25

25

25

12%

12%

12%

12%

50

50

50

50

24%

24%

24%

24%

205

205

205

205

100%

100%

100%

100%

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

INVENTORY

(C$ in thousands, unless otherwise indicated)

Inventory on Hand

Qty Unit Cost Cost Category 1 Item 1 Item 2 Category 2 Item 3 Item
Qty
Unit Cost
Cost
Category 1
Item 1
Item 2
Category 2
Item 3
Item 4
Item 5
Category 3
Item 6
Item 7
Total
Top 10 Sellers, by Revenue
This Month
YTD
Last Year
Top 10 Sellers, by Volume
This Month
YTD
Last Year

Item 1

$

$

$

Item 1

Item 2

$

$

$

Item 2

Item 3

$

$

$

Item 3

Item 4

$

$

$

Item 4

Item 5

$

$

$

Item 5

Item 6

$

$

$

Item 6

Item 7

$

$

$

Item 7

Item 8

$

$

$

Item 8

Item 9

$

$

$

Item 9

Item 10

$

$

$

Item 10

Top 10 Total

Top 10 Total

% of Total Sales

% of Total Sales

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

FIXED ASSETS

(C$ in thousands, unless otherwise indicated)

1. Properties, Buildings, Leasehold

Description

Cost

Acc Amort

NBV

Account depreciation policy

Current Appraised Value

Land Building Plant / Factory Leasehold Improvement

 

2.

Equipment

Description

Cost

Acc Amort

NBV

Account depreciation policy

Current Appraised Value

Equipment

 

Machinery

 

Tools

Vehicles

 

3.

Off Balance Sheet Assets

Description

Cost

Acc Amort

NBV

Account depreciation policy

Current Appraised Value

Office lease Equipment lease Other lease / license etc.

 

Abbreviation(s):

 

1. NBV = Net book value

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

FIXED ASSETS

(C$ in thousands, unless otherwise indicated)

Listing Detail

Year of

Manufacture

(if

applicable)

FA Category

Description

Year

Acquired

Acquisition

Cost

Current

Appraised

Value

Acc Amort

NBV

Land

Building

Plant / Factory

Leasehold Improvement

Vehicles

Equipment

Office lease

Equipment lease

[Address 1]

[Address 2]

[Address 1]

[Address 2]

[Address 1]

[Address 2]

[Address 1]

[Address 2]

[Car 1]

[Truck 2]

[Item 1]

[Item 2]

[Item 3]

[Address 1]

[Lease 1]

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

INTANGIBLE ASSETS

(C$ in thousands, unless otherwise indicated)

1. Goodwill

[Description of Goodwill and relevant history/anaysis]

2. Customer Contract(s)

Contract Reference Contract Name Start Date End Date Extensions Key Terms Rate
Contract
Reference
Contract Name
Start Date
End Date
Extensions
Key Terms
Rate

3. Lease Commitments

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

CONTINGENT LIABILITIES

(C$ in thousands, unless otherwise indicated)

SAMPLE

1. Pension Plan & Other Retirement Benefits

[Plan Description]

2. Product Warranties

Retirement Benefits [Plan Description] 2. Product Warranties 3. Pending Lawsuits Financial Due Diligence Report Prepared

3. Pending Lawsuits

[Plan Description] 2. Product Warranties 3. Pending Lawsuits Financial Due Diligence Report Prepared by KESPR Business

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SHARE CAPITAL, INCLUDING OPTIONS

(C$ in thousands, unless otherwise indicated)

SAMPLE

1. Share Capital

Common Shares Class Par Value Voting Dividend Cumul Dvd Authorized Treasury Issued Outstanding A B
Common Shares
Class
Par Value
Voting
Dividend
Cumul Dvd
Authorized
Treasury
Issued
Outstanding
A
B
C
Total
Preferred Shares
Class
Par Value
Voting
Dividend
Cumul Dvd
Authorized
Treasury
Issued
Outstanding
A
B
C
Total
1. Description of Unusual shareholders' rights:
> change in control provisions
2. Stock Options
Grant Date
Expiry Date
Year(s)
Number
Strike Price
Option Rights
Total
3.
Warrants
Grant Date
Expiry Date
Year(s)
Number
Strike Price
Warrant Rights
Total

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

DEBT OBLIGATIONS, INCLUDING NON-ARMS LENGTH TRANSACTIONS

(C$ in thousands, unless otherwise indicated)

SAMPLE

1. Bank Revolvers / Line of Credits

No.

Institution

Facility

Orig Bal

Availability Fee

Interest (%)

Reduction

Timing (mos)

Available

Covenants

 

(%)

Facility

001

RBC

Revolver

1,000,000

0.25%

1.25%

50,000

6

   

002

RBC

Line of Credits

   

2.

Bank Term Loans

 

No.

Institution

Facility

 

Original Terms

   

Curr Bal

Covenants

 

Orig. Bal.

End Bal.

Amort Period

Interest

Refinance Date

001

RBC

Term Loan

       

002

RBC

Term Loan

       

003

RBC

Term Loan

       

Total

       

3.

Lease Commitments

 

No.

Institution

Facility

 

Original Terms

   

Curr Bal

Covenants

 

Orig. Bal.

End Bal.

Amort Period

Interest

Refinance Date

Total

       

4.

Non-arms Length Debt

 

Due To / From

Relationship

Amount

Interest

Terms

 

Bearing

[Name]

Director

100000

3%

Demand loan bearing interest of 3% p.a. paid annually.

 

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

REVENUE

(C$ in thousands, unless otherwise indicated)

Period FY 2007 FY 2008 FY 2009 Q1 2010 Q2 2010 YTD 2010 CAGR Total
Period
FY 2007
FY 2008
FY 2009
Q1 2010
Q2 2010
YTD 2010
CAGR
Total Sales Revenue
Sales Revenue Breakdown:
Sales Category 1
Sales Category 1, % of Total
Sales Category 2
Sales Category 2, % of Total
Sales Discussion
Sales Details
Period
FY 2007
FY 2008
FY 2009
Q1 2010
Q2 2010
YTD 2010
CAGR
Sales Category 1
Sales Revenue
Sales Qty (units)
Sales Unit Price
Qty Growth
Unit Price Change
Customers
Customer 1
Customer 2
Customer 3
Others
Country/Location/Branch
Location 1

Location 2

Location 3

Others

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

COST OF GOODS SOLD

(C$ in thousands, unless otherwise indicated)

SAMPLE

Period

FY 2007

FY 2008

FY 2009

Q1 2010

Q2 2010

YTD 2010

CAGR

Total Cost of Goods Sold % of Sales

Gross Margin (GM $) GM %

Cost of Goods Sold Breakdown:

Sales Category 1 Sales Category 1, % of Total

Sales Category 2 Sales Category 2, % of Total

Cost of Goods Sold Discussion

Cost of Goods Sold Details

Period

FY 2007

FY 2008

FY 2009

Q1 2010

Q2 2010

YTD 2010

Sales Category 1 Cost of Goods Sold

Qty Sold (units)

Unit Cost

Freight, Insurance

Brokerage

Storage

Total Unit Cost

Gross Margin

Average Mark-up

Suppliers

Supplier 1

Supplier 2

Supplier 3

Others

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

OPERATING COSTS, EXCLUDING WAGES & BENEFITS

(C$ in thousands, unless otherwise indicated)

SAMPLE

Period

FY 2007

FY 2008

FY 2009

Q1 2010

Q2 2010

YTD 2010

Sales Wages & Benefits Advertising & Promotion Meals & Entertainment Telephone & Communications Travel

Marketing Wages & Benefits Advertising & Promotion Telephone & Communications Travel

Operations Wages & Benefits Advertising & Promotion Telephone & Communications Travel

Administration Wages & Benefits Office Supplies General Insurance Rent Telephone & Communications Utilities Repair & Maintenance

Total Operating Costs

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Human Resources

SAMPLE

Prior Year

Current Year

Overview

Overview

Department

Head Count

FTE

Total Payroll

 

Department

Head Count

FTE

Total Payroll

Management Operations Sales & Marketing Administration

 

Management Operations Sales & Marketing Administration

 

Total

Total

Total Revenue per Employee

   

Total Revenue per Employee

   

Total Revenue per Sales & Marketing Employee

   

Total Revenue per Sales & Marketing Employee

   

Details of Current Year

 

Management

Name

Title

Status

Ann Salary

Hourly Wage

Benefits

Total Annual

Bonus

Other Remuneration

[Name]

President

FT

     

[Name]

CFO

FT

[Name]

COO

FT

Total

     

Sales & Marketing

 

Name

Title

Union [Y/N]

Status

Ann Salary

Hourly Wage

Benefits

Total Annual

Bonus

Other Remuneration

[Name]

Sales Manager

FT

     

[Name]

Sales Rep

FT

[Name]

Sales Rep

FT

Total

     

Operations

Name

Title

Union [Y/N]

Status

Ann Salary

Hourly Wage

Benefits

Total Annual

Bonus

Other Remuneration

[Name]

General Manager

FT

     

[Name]

Supervisor

FT

[Name]

Specialist

FT

Total

     

Administration

 

Name

Title

Union [Y/N]

Status

Ann Salary

Hourly Wage

Benefits

Total Annual

Bonus

Other Remuneration

[Name]

Secretary

FT

     

[Name]

Secretary

FT

[Name]

Secretary

PT

Total

     

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

INSURANCE

(C$ in thousands, unless otherwise indicated)

Description of Insurance Plans

Plan

Coverage Details

Broker

Annual Premium

Deductible

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

SAMPLE

TAX

(C$ in thousands, unless otherwise indicated)

1. Corporate Income Tax

Tax Entity

Country of

Tax Number

Corporate

Tax

CCPC?

Loss Carry

Taxes

Tax

Unpaid

Unpaid

Prior Year

Residence

Relationship

Juridiction

Forward

Unpaid

Dispute?

Penalties

Interest

Taxes

ABC Limited

Canada

123

1

BC

A Limited

Canada

123

2

Alberta

B Limited

Canada

123

2

Manitoba

C

Limited

Canada

123

2

Ontario

Relationship Code:

 
 

1

= Parent

2

= Subsidiary

3

= Associated

3

= Related, but not associated

2. Other Taxes

[HST]

[Payroll]

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Legal Entities

SAMPLE

ABC Limited A Limited B Limited C Limited
ABC Limited
A Limited
B Limited
C Limited

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Board / Management Bio

SAMPLE

Board of Directors

[Name]

Chair

Bio

[Name]

Vice-Chair

Bio

[Name]

Director

Bio

[Name]

Director

Bio

[Name]

Director

Bio

Management Team

 

[Name]

President & CEO

Bio

[Name]

Executive VP & CFO

Bio

[Name]

VP & COO

Bio

[Name]

VP & Chief Legal Counsel

Bio

[Name]

VP Business Development

Bio

[Name]

VP Human Resources

Bio

[Name]

VP Marketing

Bio

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

[ABC Limited]

Organizational Structure

SAMPLE

President/CEO CFO COO VP, General Counsel
President/CEO
CFO
COO
VP, General Counsel

Financial Due Diligence Report

Prepared by KESPR Business Advisory

STRICTLY PRIVATE AND CONFIDENTIAL

About KESPR Business Advisory

KESPR specializes in the gathering and analysis of business and financial information to facilitate business acquisitions and divestitures. This process is called Due Diligence and is a core competency in KESPRs Transaction Services practice.

Our due diligence comprises both the commercial and financial aspects of a transaction and we participate in:

- Pre-deal evaluation

- Transaction evaluation

- Deal structuring

- Negotiations support

- Due diligence field work and findings report

Our primary role is to produce a strong negotiating position and we will work closely with your staff, legal and other advisors, becoming an integral part of your transaction team. By helping you become aware of all the issues, you will gain the confidence to make decisions and take action.

Our commitment to the success of your acquisition extends beyond deal closing. Leveraging knowledge gained from the due diligence process, we can provide financial and accounting support and leadership as you embark on integrating business processes and people.

Contact Details:

Phone: +1.604.723.1781 Email: info@kespr.com www.kespr.com