An integral part of the process of selling is to comprehensively prepare and present relevant information on the company for potential buyers. This is usually done by means of the information memorandum of the M&A consultant engaged.
For objectivisation and in the case of a high complexity of the figures it is advisable in individual cases to present the facts and figures on the company in what is known as a financial fact book. With this it is, in addition, possible to control the presentation of the financial data and to control the analyses derived from them in a foresighted manner and on one’s own initiative.
The transaction experts from PKF support you with the Financial Fact Book also in the case of a carve-out, when, that is, parts of a company or a group of companies are sold which previously did not act as legally independent units. Here independent pro-forma income statements as well as balance sheets are to be determined.
If a company has changed greatly in the more recent past, for example by the sale of a major business area, it mostly cannot be compared with the previous years from an economic point of view. Here a further instrument known as like for like, as an important key figure, ensures more transparency and makes it possible, especially in very dynamic markets to make growth variables comparable.