CSM provides comprehensive due diligence services to help investors, buyers, and business owners make informed decisions during mergers, acquisitions, fundraising, or internal reviews. Our work focuses on identifying risks, validating financial information, and providing clear insights into the true condition of a business.

Finance Due Diligence

We analyze the company’s financial performance and stability to assess sustainability and valuation.

• Review of historical financial performance
• Quality of earnings and margin analysis
• Working capital and cash flow review
• Review of debt, liabilities, and contingencies
• Identification of unusual or non-recurring items

Accounting Due Diligence

We evaluate the accuracy and reliability of accounting records and reporting processes.

• Review of accounting policies and PSAK/IFRS compliance
• Reconciliation of key accounts
• Review of AR, AP, inventory, and fixed assets
• Cut-off review for revenue and expenses
• Evaluation of internal controls and accounting processes

Tax Due Diligence

We assess tax compliance and identify exposures that may impact the business or transaction.

• Review of corporate tax, VAT, and withholding tax compliance
• Payroll tax verification (PPh 21)
• Review of tax reconciliations and filings
• Assessment of past or ongoing tax audits
• Identification of potential tax liabilities and risks