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Corvilla FDD  ·  Product 03

Verify the financial facts. Before you sign.

Independent buy-side financial due diligence — calibrated for Indonesia and Southeast Asia.

Independent financial due diligence that goes beyond the management accounts. The Corvilla FDD examines quality of earnings, working capital normalisation, debt and debt-like items, and key financial risks — producing a structured, advisor-reviewed report that every buyer, lender, and financial sponsor needs before closing a transaction in the ASEAN mid-market.

4
Analysis Pillars
3
Years Historical Coverage
5–10
Business Day Delivery
100%
Advisor-Reviewed
Corvilla FDDQuality of EarningsWorking CapitalDebt & Debt-Like ItemsFinancial Risk RegisterPSAK / IFRSBuy-Side M&AIndonesia · Southeast AsiaOJK · DJPAdvisor-Reviewed Corvilla FDDQuality of EarningsWorking CapitalDebt & Debt-Like ItemsFinancial Risk RegisterPSAK / IFRSBuy-Side M&AIndonesia · Southeast AsiaOJK · DJPAdvisor-Reviewed
The Corvilla FDD Framework

Four pillars of financial
verification.

Every Corvilla FDD report is structured around four interconnected analytical pillars — designed to surface the adjustments, risks, and red flags that matter most to a buy-side decision-maker in the ASEAN mid-market context.

01

Quality of Earnings

Distinguishes recurring from non-recurring revenue and costs. Normalises EBITDA to strip out one-offs, related-party distortions, and management discretion items — producing a defensible adjusted earnings figure that reflects true business performance.

Revenue recognition EBITDA normalisation Non-recurring items Related-party transactions
02

Working Capital Analysis

Establishes a normalised working capital baseline for deal structuring. Analyses seasonality, cash conversion cycle, and trade receivables quality. Identifies the working capital peg and typical SPA adjustments required in the Indonesian context.

WC normalisation Seasonality analysis Receivables quality SPA peg reference
03

Debt & Debt-Like Items

A complete schedule of all financial obligations — on and off balance sheet. Covers bank facilities, shareholder loans, contingent liabilities, deferred tax, and other items that reduce enterprise value to equity value in the deal pricing process.

Debt schedule Off-balance sheet items Contingent liabilities EV → equity bridge
04

Financial Risks & Red Flags

A structured review of accounting policies, tax exposures, PSAK/IFRS compliance gaps, and any findings that create financial or transactional risk — calibrated for the Indonesia regulatory context, including DJP, OJK, and PPh obligations.

Accounting policies Tax exposures (PPh/PPN) PSAK / IFRS gaps Red flag register
Who This Is For

For every party that needs
verified numbers before closing.

The Corvilla FDD is for decision-makers who cannot rely on management-prepared financials alone — and who need an independent, advisor-led view of financial quality before capital is committed.

🔍
Buy-Side Acquirer
Strategic or Trade Buyer

You are acquiring a business in Indonesia or Southeast Asia and need independent financial verification — quality of earnings, working capital, and debt analysis — before signing the SPA or submitting a binding offer.

🏢
Private Equity / Financial Sponsor
PE Fund · Family Office · Investor

You are evaluating an acquisition target and need a defensible, normalised earnings figure and working capital analysis for deal structuring, pricing, and investment committee presentation.

🏭
Lender or Acquisition Financier
Bank · DFI · Credit Fund

You are providing acquisition finance and require independent FDD as part of your credit underwriting process — confirming the financial integrity of the borrower's target before drawdown.

🤝
Joint Venture Partner
Strategic JV · PMDN / PMA Entry

You are entering a joint venture with an Indonesian or regional business and want verified financials — covering debt obligations, related-party transactions, and regulatory compliance — before committing equity capital.

What You Receive

Every engagement delivers
six structured outputs.

Deliverables scale with tier. Standard covers the core financial verification. Comprehensive and Enterprise add depth, management access, and multi-entity coverage.

Core Output
FDD Report

A structured written report covering all four pillars — quality of earnings, working capital, debt schedule, and financial risks. Includes an executive summary with key findings and deal implications. Board-ready and investor-presentable.

Adjusted Financials
Normalised EBITDA Bridge

A fully adjusted income statement and EBITDA bridge documenting every normalisation item, its magnitude, and the rationale. Delivered as a narrative section and an Excel working schedule — fully auditable.

Deal Structuring
Working Capital Analysis

A documented normalised working capital baseline with monthly seasonality analysis, trade receivables aging, and a reference working capital peg for use in SPA negotiations.

Enterprise Value
Net Debt & Debt-Like Schedule

A comprehensive schedule of all debt, quasi-debt, and debt-like items — both on and off balance sheet — with a clear EV-to-equity value bridge for deal pricing and offer structuring.

Risk Management
Financial Risk & Red Flag Register

A ranked register of material financial findings, risks, and red flags — with deal implications, recommended warranty or indemnity protections, and suggested additional diligence items.

Advisor Access
Advisor Debrief Session

A 45–60 minute walkthrough call with the Corvilla Capital advisor who led the engagement. Covers key findings, deal implications, normalisation rationale, and recommended next steps.

Comprehensive and Enterprise tiers: Include management Q&A sessions, multi-entity consolidation analysis, full tax exposure review, and direct engagement with the target's finance team on material findings.
Indicative Pricing

Three tiers.
Scoped to your transaction.

Pricing is determined by scope of historical analysis, sector complexity, and geographic coverage. All engagements begin with a scoping call to confirm the right tier and data room requirements.

Standard
8,000
USD · ~5 business day delivery
Scope
  • 2 years historical financials
  • Single-entity target
  • Standard sector — no heavy regulation
  • Indonesia primary jurisdiction
Deliverables
  • Quality of earnings report
  • EBITDA normalisation schedule
  • Working capital baseline
  • Net debt & debt-like schedule
  • Red flag register + debrief call
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◆ Most Common Engagement
Comprehensive
15,000
USD · ~8 business day delivery
Scope
  • 3 years historical financials
  • Management Q&A session included
  • Regulated or complex sector
  • Single-entity or simple group
Deliverables — all Standard plus
  • Management interview findings
  • Tax exposure review (PPh / PPN)
  • PSAK / IFRS variance commentary
  • Related-party transaction analysis
  • Extended debrief + Q&A session
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Enterprise
25,000
USD · ~12 business day delivery
Fee varies with scope. Confirmed at scoping call.
Scope
  • 3+ years, multi-entity group
  • Cross-border or complex structure
  • Heavily regulated sector
  • Finance team engagement included
Deliverables — all Comprehensive plus
  • Consolidated group analysis
  • Full tax due diligence (PPh / PPN)
  • Finance team Q&A protocol
  • SPA representation support notes
  • Ongoing advisor access (7 days)
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All prices are indicative and subject to scoping confirmation. Complex or cross-border transactions may be priced differently. Corvilla Capital does not charge retainers — fees are fixed and agreed before work commences.

FAQ

Common questions
about the Corvilla FDD.

If you have a question not covered here, reach out directly via WhatsApp or the contact form.

What is the difference between Corvilla FDD and a full Big 4 due diligence?
Corvilla FDD is purpose-built for mid-market transactions in the USD 5M–100M range. It covers the four core financial pillars that matter most at this transaction size — without the scope creep, timeline, and cost of a Big 4 engagement. For transactions above USD 100M or those requiring sign-off for public disclosures, a full Big 4 FDD may be more appropriate. We are happy to advise on the right approach for your specific situation.
Do you require access to the target's management team?
Standard tier works from the data room only — audited financials, management accounts, tax filings, and available documentation. Comprehensive and Enterprise tiers include a structured management Q&A session. In all cases, Corvilla Capital works through the client and does not contact the target directly without explicit permission.
What documents do you need to begin?
The minimum data set is: audited financial statements (2–3 years), management accounts for the current year-to-date, a debt schedule, and any available tax filings. Access to the full virtual data room (VDR) is preferred for Comprehensive and Enterprise tiers. A detailed data room checklist will be shared at scoping.
Is the FDD calibrated for Indonesian (PSAK) accounting?
Yes. Our analysis is calibrated for PSAK — the Indonesian accounting standard, which is largely aligned with IFRS. Where the target's financials are prepared under other standards, we identify PSAK/IFRS variance as a specific finding. For cross-border transactions, we apply the relevant jurisdiction's standard and flag material differences.
Can the FDD report be used for bank acquisition financing?
Yes — the Corvilla FDD is designed to be presentable to both investors and acquisition lenders. However, some banks require their own FDD provider under their specific panel arrangements. We recommend confirming with your financing bank before commissioning. We can also provide a lender-specific version of the report on request.
Does Corvilla Capital also provide legal or commercial due diligence?
No. The Corvilla FDD covers financial due diligence only. For legal, tax advisory, and commercial due diligence, Corvilla Capital can recommend specialist partners in our network — or work alongside your existing advisors to ensure all workstreams are coordinated effectively.
What support is available after the report is delivered?
All engagements include a debrief call covering key findings and deal implications. Corvilla Capital also offers optional follow-on advisory support for SPA negotiation, warranty and indemnity structuring, or a full buy-side M&A mandate if required. Enterprise tier includes seven days of ongoing advisor access after delivery.
Register Your Interest

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when we launch.

The Corvilla FDD intake portal is in development. Leave your details and we will notify you the moment the product goes live — or connect you with an advisor now if your transaction is time-sensitive.

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◈ Part of Corvilla Intelligence
One product in a full transaction suite.

The Corvilla FDD is designed to work alongside the Dealability Score, Feasibility Study, Investment Memorandum, and Financial Model — or as a standalone buy-side product. The same team, the same ASEAN expertise, the same rigour.

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