PLUS ONE — FINANCIAL DUE DILIGENCE DATA REQUEST STARTER
Version: 5 September 2026
Source: https://www.plusonemanage.com/financial-due-diligence-checklist

Use this starter with the lead adviser. Agree transaction perimeter, periods,
materiality, output format and secure sharing arrangements before sending data.
Do not submit confidential documents through the public website enquiry form.

For each request record: owner | period | source | due date | status | open questions.

1. Entity structure, transaction perimeter and reporting calendar.
2. Monthly management accounts, trial balances and chart of accounts.
3. General ledger and material journal entries for the agreed periods.
4. Statutory or audited accounts and reconciliation to management reporting.
5. Revenue by customer, product/channel and month; relevant KPI definitions.
6. Proposed EBITDA adjustments with calculation and source support.
7. Monthly receivables, payables and inventory, including ageing schedules.
8. Bank reconciliations, cash movements and restricted-cash information.
9. Debt, leases, related-party balances and other obligations for review.
10. Budgets, forecasts and documented operating assumptions.
11. Material contracts and supporting information requested by the lead adviser.
12. Open issue log: question, evidence, owner, effect and next action.

Adapt this list to the engagement. It is a starting aid, not an exhaustive
diligence programme or a substitute for accounting, tax or legal advice.
Discuss support: https://www.plusonemanage.com/financial-due-diligence-outsourcing