Dealmakers Podcast

Business Acquisition Due Diligence Through the Eyes of an Accountant

Johan Goree explains how buyers should read accounts, test cash flow, challenge asset values, time due diligence, and use lenders to validate acquisition finance.

Listen to the Episode

Episode 198  |  Runtime: 32:39  |  Audio Episode

Listen to the Episode

Hear the full conversation with Johan Goree on financial due diligence, cash flow, asset values, cloud accounting, lender checks, and structuring a smarter business acquisition.

Episode

198

Runtime

32:39

Topic

Acquisition due diligence

Format

Expert accountant interview

Key Takeaways

Three accounting focused lessons for buyers assessing a business before completion.

Cash Flow Matters More Than Paper Profit

Profit can be adjusted through accounting treatment, but cash in the bank, debt, creditor pressure, and working capital show whether the business can fund operations and deferred consideration.

Up To Date Management Accounts Protect Buyers

Cloud accounting, live bank reconciliation, and current management reports reduce diligence delays and give buyers a clearer view of trading performance before completion.

Asset Values Need Independent Challenge

Stock, fixed assets, vehicles, equipment, and debtor books should be tested against realisable value, lender appetite, and whether those assets are essential to future profits.

Episode Breakdown

In this episode, Jonathan Jay speaks with Johan Goree from On Point Accountants about the accountant's role in a business acquisition. Johan explains why buyers should start with the bank account, debt, creditors, stock, work in progress, and monthly cash flow before relying on the headline profit figure in the accounts.

The discussion covers the practical problems buyers face when vendors do not have current financial information. Johan makes the case for cloud accounting systems, live management reports, and better preparation from sellers who want maximum value. He also explains why the timing of financial due diligence matters, especially when lawyers, vendors, or acquirers slow the deal process.

Jonathan and Johan then move into asset values, finance, lender due diligence, subscription income, reliable first acquisitions, and using existing businesses to fund future deals. The conversation gives acquisition entrepreneurs a direct view of how an accountant thinks about risk, affordability, turnaround potential, and whether a deal should proceed.

Best For

  • First time buyers learning how to read acquisition accounts.
  • Acquisition entrepreneurs assessing cash flow and working capital risk.
  • Buyers negotiating asset values, stock values, and fixed asset claims.
  • Dealmakers deciding when to start financial due diligence.
  • Operators planning to use lender finance for acquisitions.

Questions Answered In This Episode

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