GOING BEYOND TRADITIONAL DUE DILIGENCE: USING DATA ANALYTICS TO GAIN UNIQUE DEAL INSIGHTS



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CPAs & ADVISORS experience drive // GOING BEYOND TRADITIONAL DUE DILIGENCE: USING DATA ANALYTICS TO GAIN UNIQUE DEAL INSIGHTS Presented by Steve Martin & Patrick Gilbert

WELCOME Patrick Gilbert pgilbert@bkd.com Steve Martin smartin@bkd.com 2 // experience drive

LIVE TWEET THIS SESSION 3 // experience drive

TODAY Discuss the need of the market to Go Beyond Describe data analytics to Go Beneath Share examples & insight gained... so you will never Go Back! 4 // experience drive

OBSERVATION Traditional due diligence teams perform financial analysis BUT Savvy investors produce financial analysis 5 // experience drive

OBSERVATION In traditional due diligence, financial data is reviewed BUT Savvy investors know system data must be analyzed 6 // experience drive

OBSERVATION Traditional due diligence relies on the seller to disclose BUT Savvy investors rely on their diligence to discover 7 // experience drive

OBSERVATION Traditional due diligence focuses on accounting risks BUT Savvy investors also focus on economic risks 8 // experience drive

The Deal Market Wants 9 // experience drive NOT Clark Kent Compliance

CPAs & ADVISORS experience drive //

LIVE TWEET THIS SESSION 11 // experience drive

Having a deeper understanding of profitability drivers expands the analysis from how high a multiple of existing EBITDA to pay, to how much the acquirer can quickly increase the target s EBITDA... In this way, profit enhancements become a stronger driver of value than changes in multiples. Robert S. Kaplan 12 // experience drive

An acquirer needs to take an all-encompassing view of the value that might be created or lost in a prospective transaction. The Boston Consulting Group 13 // experience drive

I cannot imagine any condition which would cause a ship to founder. I cannot conceive of any vital disaster happening to this vessel. Captain Edward Smith, Titanic 14 // experience drive

QUALITATIVE BUSINESS RISKS DEAL RISKS I cannot conceive of any vital disaster happening to this vessel. Captain Edward Smith, Titanic DECISION LINE QUANTITATIVE RISK MITIGATION VALUE DETERMINATION 15 // experience drive 15 // experience drive

HOW DATA ANALYTICS GOES BENEATH 16 // experience drive

BECOMING A DATA WONK SQL (Structured Query Language) & relational data base ODBC/Open Data Base Connectivity Data base structure Transaction data: Headers & lines Master data Primary data keys 17 // experience drive

Middle Market ERP (Enterprise Resource Planning systems) What is unique/what is not 18 // experience drive

UNDERSTANDING THE PLUMBING Sale Order Purchase Order Invoice Bill of Material Routing Steps Customer Master Data Vendor Master Data Item Master Data 19 // experience drive

LIVE TWEET THIS SESSION 20 // experience drive

Balancing act Baseline period/historical period Building the cube Data warehousing on the fly 21 // experience drive

Building the financial model Defining economic relationships Throughput (material) margin Contribution margin Gross margin Operating margin Carve out considerations 22 // experience drive

COST FLOW DIAGRAM 23 // experience drive

Predictive analytics Turning data into information Concluding on the RED Xs 24 // experience drive

LIVE TWEET THIS SESSION 25 // experience drive

If you are going to find treasure in the trash sometimes you have to dumpster dive 26 // experience drive

CORPORATE CARVEOUT 27 // experience drive

Just because something can be stuffed doesn t mean you want it to be 28 // experience drive

CHANNEL STUFFING 29 // experience drive

CHANNEL STUFFING 30 // experience drive

Learning to Walk Before You Can Run 31 // experience drive

CONTRIBUTION MARGIN / EBITDA WALK 32 // experience drive

QUESTIONS? BKD, LLP Transaction Services Delivering Unmatched Insights to the Middle & Lower Middle Markets Patrick Gilbert pgilbert@bkd.com Steve Martin smartin@bkd.com 33 // experience drive

THANK YOU! LIVE TWEET THIS SESSION FOR MORE INFORMATION // For a complete list of our offices and subsidiaries, visit bkd.com or contact: Steven H. Martin // Managing Director smartin@bkd.com // 317.383.4000 Patrick Gilbert // Senior Managing Consultant pgilbert@bkd.com // 317.383.4000