Request the order register, representative contracts, payment records and the available cancellation or dispute history. Relate these to the sale agreement’s treatment of customer obligations. Protect confidential information appropriately while obtaining enough reliable evidence for professional review; a marketing summary is not a substitute for the underlying transaction records.
Build an order-level reconciliation
For each material category, show ordered value, money collected, remaining amount due, expected completion cost and delivery status. Identify whether the buyer receives the customer deposit or only the obligation to perform. Ask the accountant to explain discrepancies with the financial statements. Keep genuine uncertainty visible instead of removing difficult orders solely to make the forecast look cleaner.
Request a breakdown showing tangible assets, inventory, transferable contracts and the basis for any goodwill figure, then compare it with the seller's tax filings and financial statements. Where a large purchase is scheduled to close only after the visa issues, an escrow releasing solely on visa issuance can count, but ordinary deposits refundable at the buyer’s option cannot.
Explain the borrowing and the vendor payment it funded; where repayments have been made, trace the income or savings used for them as well. Identify actual payments, closing conditions and updated ownership records where relevant.