Financial & Tax Due Diligence
For buyers, investors or partners who want to know the risks before signing.
Review of a target's quality of earnings, debt, working capital, and tax risk before an acquisition, investment, or partnership, with a findings report from Arunika.
What's included
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Quality of Earnings
Reported profit is normalised for non-recurring items, related-party transactions, and aggressive accounting policies, so you see the earnings that are actually sustainable.
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Hidden Debt and Liabilities
We trace loans, guarantees, disputes, employee obligations, and contract commitments that are unrecorded or not visible on the balance sheet.
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Target Tax Risk
Income tax, VAT, and withholding compliance is examined together with any SP2DK or tax audit history, and the exposure is estimated so it can be reflected in price or contract terms.
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A Report for Decision Makers
Due diligence is a non-assurance service. The result is a findings and recommendations report from Arunika, not an audit opinion, prepared to support your negotiation.
How we work
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01
Set the scope
Areas, periods, and materiality are agreed to suit the transaction.
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02
Data access
Target documents are reviewed through a data room and management interviews.
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03
Analysis
Quality of earnings, net debt, working capital, and tax risk are analysed.
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04
Findings report
Key findings, estimated exposure, and recommended contract clauses are delivered.
Documents we need from you
- Target financial statements for the last two to three years.
- General ledger, debt schedules, and key agreements.
- Tax returns, withholding slips, and tax office correspondence.
What you receive
- Financial and tax due diligence report.
- Quality of earnings and net debt analysis.
- Risk register with estimated exposure.
If the tax office asks about this work later
The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.
Frequently Asked Questions
Is due diligence the same as an audit?
No. An audit gives an opinion on whether the financial statements are fairly presented, while due diligence reviews risk and value for a transaction decision, without an opinion.
When should it be done?
Before the sale or investment agreement is signed, so findings can affect price, warranties, or indemnity clauses.
Can it cover tax only?
Yes. The scope can be limited to tax risk when other financial areas have been reviewed by others.
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Want to talk about Financial & Tax Due Diligence?
Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur