financial-due-diligence
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ChineseFinancial Due Diligence Skill
财务尽职调查Skill
Produces a structured financial due diligence framework — document request list and analytical questions — for any investment, acquisition, or significant commercial relationship.
为任何投资、收购或重大商业合作关系生成结构化财务尽职调查框架——包括文件请求清单和分析问题。
Required Inputs
必要输入
- Transaction type (acquisition / investment / partnership / supplier / fundraise)
- Stage of diligence (initial screening / full DD / confirmatory)
- Target company type (startup / SME / listed / subsidiary)
- Key concerns (optional — e.g. revenue recognition, customer concentration)
- 交易类型（收购/投资/合作/供应商/融资）
- 尽职调查阶段（初步筛选/全面DD/确认性调查）
- 目标公司类型（初创企业/中小企业/上市公司/子公司）
- 核心关注点（可选——例如：收入确认、客户集中度）
Output Structure
输出结构
1. Document Request List
1. 文件请求清单
Financial Statements
- Audited accounts for last 3 years
- Management accounts for current year (monthly)
- Board-approved budget and latest reforecast
- 3-year financial model with assumptions
Revenue
- Revenue by customer (top 20, % of total)
- Revenue by product/segment
- Contracted vs recurring vs one-off breakdown
- Churn and renewal data
Costs
- Cost of sales breakdown
- Headcount by department with compensation detail
- Top 10 supplier contracts
Cash and Debt
- Bank statements (12 months)
- Debt schedule with covenants and maturity
- Working capital analysis
Tax
- Last 3 years tax returns
- Any open enquiries
- R&D tax credit claims
财务报表
- 过去3年的经审计账目
- 本年度月度管理账目
- 董事会批准的预算及最新重估预测
- 含假设条件的3年财务模型
收入
- 按客户划分的收入（前20名客户，占总收入的百分比）
- 按产品/细分领域划分的收入
- 合同收入、经常性收入与一次性收入明细
- 客户流失与续约数据
成本
- 销售成本明细
- 按部门划分的员工人数及薪酬详情
- 前10大供应商合同
现金与债务
- 12个月银行对账单
- 含契约条款及到期日的债务明细表
- 营运资本分析
税务
- 过去3年的纳税申报表
- 任何未结税务调查
- 研发税收抵免申请
2. Key Analytical Questions
2. 关键分析问题
Revenue quality: Is revenue growing organically? What % is truly recurring? Customer concentration risk?
Margin analysis: Gross margin trend over 3 years? One-off items inflating EBITDA? Normalised EBITDA?
Cash conversion: Does profit convert to cash? Cash conversion cycle? Working capital red flags?
Debt and liabilities: Net debt position? Contingent liabilities? Covenant headroom?
收入质量： 收入是否有机增长？真正的经常性收入占比多少？存在客户集中度风险吗？
利润率分析： 过去3年毛利率趋势如何？是否存在一次性项目虚增EBITDA？标准化EBITDA是多少？
现金转换： 利润是否能转化为现金？现金转换周期是多久？营运资本是否存在风险警示？
债务与负债： 净债务状况如何？是否存在或有负债？契约条款的缓冲空间有多大？
3. Red Flags Checklist
3. 风险警示清单
- Revenue concentration over 30% in one customer
- Declining gross margins without explanation
- EBITDA-to-cash conversion below 70%
- Auditor qualifications or emphasis of matter
- Related party transactions not at arm length
- Aggressive revenue recognition
- Growing debtor days with no explanation
- 单一客户收入占比超过30%
- 毛利率无故下降
- EBITDA转现金转化率低于70%
- 审计师出具保留意见或强调事项段
- 非公平交易的关联方交易
- 激进的收入确认方式
- 应收账款天数无故增加
4. Summary Output Template
4. 总结输出模板
- Revenue quality: [Assessment]
- Margin sustainability: [Assessment]
- Cash generation: [Assessment]
- Balance sheet risk: [Assessment]
- Overall: Green Strong / Amber Acceptable / Red Material concerns
- 收入质量：[评估结果]
- 利润率可持续性：[评估结果]
- 现金生成能力：[评估结果]
- 资产负债表风险：[评估结果]
- 总体评估：绿色（状况良好）/黄色（可接受）/红色（重大问题）
Example Trigger Phrases
示例触发语句
- "Give me a financial due diligence checklist for [company type]"
- "What documents should I request for financial DD?"
- "Build a DD framework for our Series A investment"
- "给我一份针对[公司类型]的财务尽职调查清单"
- "财务DD我应该索要哪些文件？"
- "为我们的A轮投资构建一个DD框架"