Financial due diligence focuses on assessing the economic substance of a target beyond reported figures. The objective is to assess the sustainability of earnings and cash generation, the structural drivers of value creation and the target's net working capital and capital structure.

Corporate governance due diligence formulates and tests substantiated shareholder engagement hypotheses related to structural governance weaknesses, conflicts of interests, misalignment with shareholder interests and features of managerial and board entrenchment.

Strategic communication due diligence examines how management presents the company to shareholders and the capital market. The objective is to assess whether narrative framing, stated priorities and performance emphasis are consistent with economic reality and shareholder interests.