ANALYSIS OF COMPANY'S ASSETS, LIABILITIES AND FINANCIAL RESULTS

Content of this part will be gathering of all relevant information on assets, liabilities and financial results, verification of significant items and their analysis. As we want to perform financial analysis on full, audited and, possibly, corrected data that show the actual state we will also gather and correct relevant input data for financial analysis.

The analysis will also provide a picture of fundamental risks related to the company's assets and liabilities.

FINANCIAL ANALYSIS

Includes financial analysis of the firm's financial statements and selected indicators. We will use usual division or difference ratios and analysis of their time series development. Based on our agreement we can perform alternative pyramidal decomposition of selected indicators of economic productivity and do an inter-company or sector comparison.

A part of this work is also verification of substantiality of inputs for the financial plan necessary for evaluation of the company by the discounted cash flows method (DCF).

TAX DUE DILIGENCE

We will identify significant tax risks related to your activities, legal form, way of financing and company's ownership and all other relevant information that may be further required by you. The outcome of our work is assurance that in coming periods the tax administrator with high probability will not impose significantly higher tax or lower tax loss than that is already known. Possibly we can inform our client about a threat of tax risks and an option to utilize cumulated tax losses from the significance angle of view. A tax advisor will draw a list of tax risks including their evaluation and will suggest measures for dealing with these tax risk.

This work will bring you:

• Description and knowledge of the company's existing tax position
  (taxation it is liable to, relations with the tax administrator, amount of usable cumulative tax loss etc.).
• Evaluation of tax risks stemming from past operation of the company.
• Different view on the company, independent from the one of your current auditor or tax advisor.
• Suggestions for solving possible tax risks.

LEGAL ANALYSIS

Legal analysis will focus on evaluation of relevant legal risks stemming from potential lawsuits and performed transactions. We will analyze content of your correspondence with lawyers and minutes from boards' meetings. The outcome of our work will be a description of fundamental legal risks and possibly outline of their potential solution.

PERSONAL ANALYSIS

Procedure of performing personal analysis forms a part of a supplement elaborated by our partner recruitment company Brněnská personalistika.

SOFTWARE AUDIT

We will prepare a detailed description of relevant current technologies, components of information system and hardware.

As part of the analysis we will specify expenses into IS/IT and their quantification in time series that will prove possible and useful.

• Classification and identification of IS/IT expenses
• Calculation of total amount of IS/IT expenses and their development
• Identification of expenses structure (classification of expenses, time, category and possibly application viewpoint) and its trend