A small team,
a circle of experts.

Method design, analysis oversight, delivery of every case. One lead operator, proprietary tooling that industrializes financial restatements and sector mapping. No subcontracting, no chain of anonymous intermediaries between the data room and the deliverable.

Mid-cap M&A standards: restated EBITDA (French EBE) multiples, valuation triangulated across net book value / DCF / multiples, restructuring and liquidation restatements.

Chartered accountants

Refining the financial restatements: normalized EBITDA doctrine, treatment of exceptional items, working-capital consolidation, sector-level reading of margins. Auditing the method across a diverse range of SME cases.

Lawyers specializing in business acquisitions

The legal issues facing SMEs in transition: reading sensitive contracts, identifying high-risk clauses, coordination with insolvency proceedings (court-supervised restructuring, liquidation, continuation plan).

Experienced buyers

Defining the deliverable from the decision-maker's point of view: what secures a six- or seven-figure decision, the questions to put to the chartered accountant and the seller, the blind spots to shed light on before the LOI.

The contractual framework of every engagement:

• Mutual confidentiality. NDA signed before any document transfer, applying to both the core and the circle of contributors.
• Delivery times. A quantified commitment on the maximum time between the complete transfer of the data room and delivery of the report (24 to 72 business hours depending on volume).
• Data. Stored on encrypted workstations in France, end-to-end encryption in transit, technical subcontractors governed by the Standard Contractual Clauses (details in the legal notice), data never used to train machine-learning models, returned or deleted within 12 months of delivery at the latest.
• Methodological traceability. Every calculation is sourced from the case documents and can be reproduced on request.

Independence is not a decorative selling point: it is what gives the report its value. A narrow, deliberately simple positioning.

• No dual role. Diligeo does not also act as a statutory auditor, nor advise the seller. It does one thing only: pre-acquisition analysis for the buyer.
• No transaction chain. Diligeo is neither an insolvency administrator, nor a broker, nor a bidder for the business. No commission is tied to the success or failure of the transaction.
• Single signatory. The circle of contributors does not bind Diligeo. The report is produced, signed and backed by Diligeo alone.

Before opening a case, an initial conversation lets us frame the scope and answer your questions, both on the method and on how we work.

By email: contact@diligeo.com.