Published Paper Details:

Mergers and Acquisitions (M&A) have become a key tool for growth, consolidation, and creating value in today's changing business environment. However, the success of these transactions depends on making informed decisions. This is where Financial Due Diligence (FDD) is essential. This research paper looks at the role and importance of FDD in evaluating target companies during M&A, focusing on how specific industry factors affect the thoroughness and nature of the diligence process. Using both secondary research and practical insights gained from a two-month internship, the study presents a step-by-step analysis of how FDD is carried out, particularly in the Fast-Moving Consumer Goods (FMCG) sector. The findings show how FDD helps reveal financial problems, evaluate working capital and cash flow, and support negotiations through accurate EBITDA adjustments and risk identification. The paper concludes that FDD is not just a way to validate finances but also a strategic tool that ensures M&A outcomes are more secure and focused on creating value.