In a constantly changing economic environment, our experts intervene at all key moments in the development of your organization, to optimize your performance and facilitate your strategic decision making. You can rely on the multidisciplinary skills of ATM Finances in law, accounting, taxation, business strategy …
The transfer of a business is often a privileged moment to know and optimize the value of the company.
ATM Finances works to reduce financial, legal and property risks to which the sale of your business exposes you and supports you in negotiating the financial and legal conditions of the sale with the purchaser and his advice.
This audit is particularly relevant if it is carried out by the seller even before the start of negotiations. We are also committed to respecting the confidentiality of your project.
“The number of businesses transferred per year is estimated at 60,000, the majority of which are trading businesses (Source: Source CRA Cédants & Repreneurs d’Affaires).”
Our interdisciplinary teams audit the entire company (financial, social, legal, etc.) to secure your operation at all levels and support your acquisition project:
ACCOUNTING AND FINANCIAL
Profitability, off-balance sheet commitments, cash flow statements, future changes in working capital, debt repayment deadlines… a non-exhaustive list.
The financial audit will analyze banking relationships (loan contracts, credit authorization, guarantees, etc.) cash flow, etc.
While the tax risk must be covered by the guarantee of liabilities and assets, it is however, through this audit, to control the correct application of tax regulations by the company and to find out whether there are any liabilities in this area.
One of the main priorities of the audit must be to look carefully at the human resource aspect. This social audit will cover employment contracts, special benefits, remuneration, age pyramid, end-of-career indemnities, etc. This audit can also assess the costs of layoffs depending on the future plans of the buyer.
You have to check contracts that present a notion of “intuitu personae” such as loan contracts. Examine the substitution clauses and it is important to see if there are any links between the manager and certain suppliers.
This specific audit will mainly concern only industrial acquisitions. There is no need to be in the vast majority of service activities.
Do you want to talk about your projects with an expert?