The sale of a business is a unique moment in an owner’s life. Beyond the financial aspects, it involves human, strategic, and emotional challenges. Yet one common mistake remains : approaching this step without a clear and complete vision of the company. This is the purpose of the transfer audit — a true strategic tool that goes far beyond a simple assessment.
At Evaliance Capital, we consider this audit an essential step. When conducted properly, it determines the accuracy of the valuation, secures the sale process, and smooths communication with buyers.
Why conduct a 360° transfer audit ?
An owner knows their business — but do they know its transferable value ?
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Has the attractiveness of the business model been assessed objectively ?
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Have financial, legal, or operational risks been identified and measured ?
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Are strengths and weaknesses clearly documented to convince a buyer ?
The 360° transfer audit analyzes the company through the eyes of a buyer. Profitability, governance, key contracts, asset quality, dependency on the owner, and growth potential are all decisive elements during due diligence.
1. Identifying potential obstacles
Some structural barriers can jeopardize the sale.
Example : owning real estate assets (plant, offices, land) can weigh down the balance sheet and reduce deal liquidity. In such cases, asset separation or legal restructuring may be required.
The audit also identifies legal or social risks : labor disputes, commercial litigation, hidden tax or social debts. Knowing these elements in advance allows them either to be resolved or integrated into negotiations, avoiding last-minute blocks or valuation discounts.
2. Highlighting strengths and addressing weaknesses
A complete audit highlights the company’s competitive advantages : market share, reputation, recurring contracts, technological innovation. These elements should be emphasized in the presentation file.
Conversely, it also reveals weaknesses : excessive dependency on a major client, unstable gross margin, or lack of regular financial reporting. Identified early enough, these issues can be addressed to strengthen the company’s attractiveness.
3. Owner dependency
One of the most scrutinized criteria by buyers is the company’s ability to operate without its current owner. If the entire organization relies on them, the perceived value decreases. The audit assesses the level of autonomy and the strength of the middle management. A company with an operational leadership team reassures the buyer and facilitates business continuity after the transfer.
A well-executed transfer audit turns the sale of a business into a smooth, secure, and value-creating operation.
4. The four pillars of a transfer audit
The 360° audit is built around four key pillars :
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Strategy : analysis of the business model, competitive positioning, and growth prospects.
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Organization : assessment of governance, operational processes, and the team’s ability to handle the transition.
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Structure and assets : identification of tangible assets (real estate, equipment) and decisions on whether to keep or externalize them.
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Risk management : review of litigation, debts, or regulatory risks that could affect the transaction.
From audit to strategic roadmap
The transfer audit leads to an operational roadmap, designed to prepare the company 12 to 24 months before the sale :
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Structuring assets : removing non-strategic elements from the scope (e.g., real estate).
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Strengthening financial processes : implementing quarterly closings and reliable reporting.
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Consolidating middle management : progressively delegating responsibilities.
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Protecting intangible assets : filing or renewing patents, safeguarding trademarks.
These actions directly improve financial valuation and reassure buyers during due diligence.
A tool for transparency with buyers
Presenting a company with a solid audit beforehand is a sign of credibility. Buyers appreciate transparency and the ability to provide clear information. This reduces :
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back-and-forth during due diligence,
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conflicting negotiations on price and excessive guarantee requests,
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risks of mistrust between the parties.
The audit thus becomes a true trust-building tool that streamlines the transaction and secures the seller.
THE EVALIANCE CAPITAL APPROACH
ANTICIPATING TO MAXIMIZE VALUE
A transfer audit should not be seen as a last-minute “check-up.” Conducted 12 to 24 months before the sale, it is a real lever for value creation. It helps correct weaknesses, strengthen strengths, and prepare the company’s continuity.
In summary, the 360° audit is essential to :
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Secure the transfer legally,
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Optimize taxation by anticipating certain restructurings,
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Maximize economic value,
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Facilitate the relationship with buyers.
At Evaliance Capital, we systematically integrate this audit as a key strategic step, with a tailored approach combining financial, operational, human, and legal analysis. Our goal : to help business owners sell their company under the best conditions and with complete peace of mind.
