Audit-AAM

Private Equity, VC & Family Offices

Independent Audit & Financial Due Diligence for Private Capital.

Deliver uncompromising Quality of Earnings (QoE) analyses, substantiate net debt bridges, and safeguard portfolio value creation.

Investor Services Capabilities

Audit-AAM supports Private Equity, Venture Capital, and Family Offices through rigorous Financial Due Diligence (Buy-Side / VDD), Quality of Earnings, tech asset valuations, and statutory contribution audits. Our partners deliver actionable executive findings within 10 to 15 business days to support your investment committees.

10-15 Days Actionable Executive Reporting
Buy & Sell Full Buy-Side & VDD Coverage

Partner Leadership

Direct Partner Involvement on Every Transaction.

Zero boilerplate reports without conviction. Our signing partners engage directly on deal criticalities to illuminate your Investment Committee decisions.

Sylvain Raynal
Paris / National

Sylvain Raynal

Partner — Transaction Services & Private Equity

Transaction Services Jurisdictions:

  • Buy-side Financial Due Diligence and Vendor Due Diligence (VDD) across tech & mid-market
  • Quality of Earnings (QoE) analytics and normalized EBITDA reconciliations
  • Working Capital Peg definition and adjusted Net Debt scope modeling
  • Contractual price adjustment mechanisms safeguarding (Locked Box vs. Closing Accounts)
Jean-Paul Lacombe
Montpellier / Paris

Jean-Paul Lacombe

Managing Partner — Certified Public Accountant & Statutory Auditor

Transaction Services Jurisdictions:

  • Statutory contribution and merger audits during LBO and build-up transactions
  • Independent fairness opinions and complex intangible asset valuations
  • Contractual audit of holding structures and management equity incentive plans
  • Certified regulatory reporting for investment committees and LP advisory boards
Florian Lacombe
Montpellier / Paris

Florian Lacombe

Partner — Legal Audit & Forensic Financial Investigation

Transaction Services Jurisdictions:

  • Pre-acquisition forensic audits, fraud risk detection, and hidden liability tracing
  • Financial reporting system compliance reviews and data integrity assurance
  • Mandatory 2026 electronic invoicing readiness and CSRD/VSME ESG compliance
  • Post-acquisition reviews (100-day reviews) and management control enhancement

Methodological Demonstration

Rigor in Quality of Earnings (QoE).

Test our interactive financial waterfall simulator to visualize how each normalization item impacts Free Cash Flow generation and net acquisition price.

Interactive Financial Modeling

Quality of Earnings: From Reported EBITDA to Actual Cash

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Legal Impact on SPA & Price Adjustment Clauses

QoE adjustments allow legal counsel to substantiate net debt clauses, define a normalized Working Capital Peg, and safeguard Representations & Warranties.

Investor Track Record & Deal Studies

3 Recent References
Private Equity (Primary LBO)

Buy-Side Due Diligence on an Industrial Target (€28M EV)

Mid-Cap Private Equity Fund (Paris)

Challenge:

Family-owned target showing an EBITDA of €3.8M with volatile inventory fluctuations and entangled founder expenses.

AAM Action:

Complete Quality of Earnings (QoE) normalization over 36 months and identification of €1.2M in capex under-investment.

Transaction Impact & ROI:

Negotiated a €1.6M purchase price reduction at closing and secured senior debt leverage ratios for the Investment Committee.

Vendor Due Diligence (VDD)

Financial VDD Accelerating a Competitive Auction Process

PE portfolio exit in B2B Services

Challenge:

Prepare the sale to an international panel of strategic and financial buyers demanding total transparency on cash conversion.

AAM Action:

Produced a comprehensive VDD report, audited gross margin cohorts, and substantiated normalized working capital.

Transaction Impact & ROI:

Flawless 6-week auction process, preserved an 11x EBITDA valuation multiple, and granted full buyer reliance.

Venture Capital & Deep Tech

Technological Asset Valuation & Portfolio Review

Deep Tech Venture Fund (Paris-Saclay)

Challenge:

Contradictory appraisal of proprietary software platforms and patent portfolios prior to a major syndicated reinvestment round.

AAM Action:

Discounted Cash Flow (DCF) modeling and peer comparable transaction benchmarking with a formal valuation certificate.

Transaction Impact & ROI:

Valuation formally adopted by the fund's valuation committee, unlocking successful syndicated follow-on funding.

M&A Assessment Tool

Due Diligence Readiness Calculator

Instantly gauge the financial deal readiness of your client or target to preempt friction points during SPA negotiations.

1. Audit Certification & Accounting Quality

Are the last 3 financial years certified without qualification by a statutory auditor?

2. Quality of Earnings (QoE / EBITDA)

Do you have documented reconciliation of normalized EBITDA (adjusting for non-recurring items)?

3. Working Capital Peg & Net Debt Scope

Are the working capital target and debt-like items strictly framed for the SPA?

4. Off-Balance Sheet Liabilities & Contingencies

Are off-balance sheet commitments, ongoing litigation and tax/labor risks fully assessed?

5. Data Room Readiness

Is an indexed financial data room with verifiable audit trails ready for prospective buyers?

Readiness Index
40%

Closing Slippage Risks Identified

Key components (QoE, working capital, off-balance sheet items) require upstream audit scoping to prevent aggressive post-offer price re-negotiations.

Scoping Deal in 48h
Speed & Responsiveness

Evaluating an active investment opportunity or build-up?

Our partners are available within 24 hours for a confidential preliminary Data Room review and a tailored Due Diligence proposal.