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[null,"[Company Name]",{"$nulls":4},"List data:","Ratings"]
[null,"Due Diligence Assessment Model: Scorecard",{"$nulls":5},1]
[null,"[Date]",{"$nulls":5},2]
[{"$nulls":7},3]
[null,"Gray cells will be calculated for you. You do not need to enter anything in them.",{"$nulls":5},4]
[null,"Rating summary",{"$nulls":5},5]
[null,"Financial performance",{"v":3,"d":"3.0"}]
[null,"Brand value",{"v":4,"d":"4.0"}]
[null,"Business condition",{"v":2,"d":"2.0"}]
[null,"Prospects for the future",{"v":1,"d":"1.0"}]
[null,"Competitive environment",{"v":4,"d":"4.0"}]
[null,"Human capital",{"v":3,"d":"3.0"}]
[null,"Quality of assets",{"v":3,"d":"3.0"}]
[null,"Structure of purchase transaction",{"v":5,"d":"5.0"}]
[null,"Other risks",{"v":4,"d":"4.0"}]
[null,"Total",{"v":29,"d":"29.0"}]
[]
[]
[]
[null,"Note: The current due diligence ratings use a scale of 5 as highest and 1 as lowest. You can change the scale to another one, but make sure that it runs lowest to highest down the column H2 though H6."]
[null," "]
[]
[]
[null,"Financial performance"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"What is the current year profit (loss)?",null,"The company reported GAAP net income of $2,100,000 with EBITDA of $2,800,000. Based on revenue levels, these figures are acceptable.",null,3]
[null,"What is the previous year profit (loss)?"]
[null,"What is the current year revenue?"]
[null,"What is the previous year revenue?"]
[null,"What is the current year gross margin?"]
[null,"What is the previous year gross margin?"]
[null,"What is the 3-year revenue growth trend?"]
[null,"What is the industry average growth trend?"]
[null,"What is the profitability and margin comparison versus the industry?"]
[null,"How does revenue growth compare to inflation?"]
[null,"Does the company have pricing power? Why or why not?"]
[]
[null,"Brand value"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"Can the brand be leveraged to enter new markets or to resist economic downturns?",{"$nulls":3},4]
[null,"Are a formal custodianship and an organization established to protect the brand?"]
[null,"Can the brand be marketed globally?"]
[]
[null,"Business condition"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"What is the current cost of entry into the industry? Is this cost rising or falling, and why?",{"$nulls":3},2]
[null,"Does the need for expensive fixed assets or other large capital expenditures limit our ability to compete?"]
[null,"Are inventory and equipment a large part of value?"]
[null,"If the business is service oriented, can it hold on to key talent? Why or why not?"]
[null,"Is there a strong culture?"]
[]
[null,"Prospects for the future"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"What is the industry outlook?",{"$nulls":3},1]
[null,"Are the products or services differentiating enough?"]
[null,"Will the products or services soon be outmoded?"]
[null,"If applicable, is the research and development program adequately funded?"]
[null,"Is international competition emerging, or is it a current factor within the industry?"]
[null,"What is the company's reliance on the overall economic conditions?"]
[]
[null,"Competitive environment"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"How many direct and indirect competitors are there?",{"$nulls":3},4]
[null,"What is the company's relative standing against its direct competition?"]
[null,"Are there specific costs, processes, or technologies that limit competitive entry into the market?"]
[]
[null,"Human capital"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"Do the company's products or services require special skills, education, or licensing?",{"$nulls":3},3]
[null,"Is the work desirable within the job community?"]
[null,"Are the environment and the culture considered suitable to the job community?"]
[null,"How does the compensation rank versus industry averages?"]
[null,"Is there a human resources strategy that promotes employee development?"]
[null,"Are basic human resource compliance requirements met? If not, do the exceptions pose material legal risk?"]
[]
[null,"Quality of assets"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"Real estate: Are the location and the facilities suitable for the business?",{"$nulls":3},3]
[null,"Real estate: What is the underlying land value and quality of the title?"]
[null,"Machinery and equipment: What is the degree of obsolescence?"]
[null,"Machinery and equipment: What are the costs for repairs? What are the costs for deferred purchases?"]
[]
[null,"Structure of purchase transaction"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"Will the purchase of the company be highly leveraged?",{"$nulls":3},5]
[null,"What liabilities need to be assumed?"]
[null,"Is the company safely capitalized in its current condition?"]
[null,"How do cash flow ratios stack up against the industry and competitors?"]
[]
[null,"Other risks"]
[null,"Due diligence item",null,"Due diligence response",null,"Rating"]
[null,"Is the labor unionized?",{"$nulls":3},4]
[null,"Would critical staff remain if the company is sold?"]
[null,"What is the general health of key personnel?"]
[null,"Are heavy government regulations prevalent in the industry, or is there potential for such regulation?"]
[null,"Are customer accounts diversified, or are there a few large accounts upon which revenues are dependent?"]
[null,"Are operations unusually susceptible to weather, political events, or other generally uncontrollable events?"]

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[null,"[Company Name]",{"$nulls":5},"List data:","Reviewed"]
[null,"Due Diligence Document List",{"$nulls":6},"Yes"]
[null,"[Date]",{"$nulls":6},"No "]
[{"$nulls":8},"N/A"]
[null,"Document list","Reviewed","Date reviewed","Notes"]
[null,"Financial documentation"]
[null,"Current annual business plan","Yes","2004-06-16","Formal business plan exists; includes financials, strategic direction, and resource requirements for year"]
[null,"5 years of audited financial statements"]
[null,"3 years of federal and state tax returns"]
[null,"6 months of bank account history"]
[null,"Insurance policies"]
[null,"Liability"]
[null,"Workers' compensation"]
[null,"Life insurance on key personnel"]
[null,"Health coverage"]
[null,"Documentation of recent claims"]
[null,"Other"]
[null,"Legal documentation"]
[null,"Articles of incorporation"]
[null,"Amendments to articles"]
[null,"Bylaws"]
[null,"Office leases"]
[null,"Other facilities leases"]
[null,"Equipment leases"]
[null,"Intellectual property"]
[null,"Patents"]
[null,"Trademarks"]
[null,"Copyrights"]
[null,"Trade secrets"]
[null,"Strategic agreements"]
[null,"Agreements with suppliers and vendors"]
[null,"Selling agreements"]
[null,"Special customer agreements"]
[null,"Press releases or news articles regarding"]
[null,"The company"]
[null,"Competitors"]
[null,"Suppliers"]
[null,"The industry"]
[null,"Research"]
[null,"Industry publications"]
[null,"Research reports"]
[null,"Web site references"]
[null,"Consultant documentation"]
[null,"Other"]
[null,"Available competitor information"]
[null,"List of major customers"]
[null,"List of major suppliers and vendors"]
[null,"List of strategic partners and alliances"]
[null,"Personal information about key employees to use for performing background or credit checks"]
[null,"Signed permission forms to perform background credit checks"]