Financial Due Diligence Revenue Analysis

What you'll learn

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Perform bottom-up price-volume, gross-to-net bridge, and geographic margin analyses to evaluate true revenue drivers.
Detect critical earnings red flags such as channel stuffing, under-accrued rebates, and hidden customer churn.
Analyze industry-specific revenue models, key operating metrics, and cash collection risks across diverse businesses.
Calculate Quality of Earnings (QoE) and EBITDA adjustments to normalize revenue for M&A and private credit deals.
Requirements

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Basic understanding of financial statements (Balance Sheet, Income Statement, and Cash Flow).
No prior transaction advisory or FDD experience required
Description

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This course contains the use of artificial intelligence.
Revenue is the foundation of company valuation, yet reported accounting numbers often obscure true commercial reality. This course provides an institutional, practitioner-led framework to dissect top-line performance, evaluate earnings sustainability, and uncover critical deal risks across M&A, private equity, and private credit transactions.
Through practical walkthroughs and granular real-world datasets, you will learn how transaction advisory professionals analyze revenue beyond standard financial statements.
Core Diligence Frameworks Covered
-Bottom-Up Price-Volume Analysis: Move beyond blended metrics to evaluate SKU-level performance, margin dilution, and customer attrition risks.
-Gross-to-Net Bridges: Quantify margin leakage across trade discounts, under-accrued volume rebates, and post-period credit notes to compute valuation adjustments.
-Channel Stuffing Detection: Compare primary versus secondary sales, distributor inventory holding days, and extended credit terms to identify accelerated revenue.
-Geographic & Margin Analysis: Evaluate domestic versus export volatility, currency impacts, customer concentration, and non-recurring run-rate distortions.
-Seasonality & Working Capital: Normalize peak-and-trough fluctuations and protect models from flawed annualized earnings.
-SaaS Cohort Analytics: Uncover the "leaky bucket" dilemma beneath stable Monthly Recurring Revenue (MRR) using cohort retention analysis.
End-to-End Industry Case Studies
-Education Sector: Analyze ARPS trends, government subsidy exposure, faculty concentration, revenue-to-cash reconciliations, and multi-year deferred revenue adjustments.
-Healthcare & Multi-Speciality Hospitals: Evaluate OPD-to-IPD conversions, ARPOB, ALOS, surgical case-mix cost dynamics, TPA gross-to-net deductions, and unbilled revenue accruals.
-Commercial Real Estate: Dissect shopping mall revenue streams, occupancy drivers, tenant dependency, and long-term earnings predictability.
Equip yourself with the rigorous analytical toolkit required to bridge audited numbers to deal reality, detect earnings manipulation, and propose high-impact EBITDA adjustments. Enroll today and master revenue diligence!
Who this course is for

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Finance professionals, auditors, and accountants transitioning into Financial Due Diligence (FDD) or M&A advisory.
Corporate development and strategy professionals involved in buy-side or sell-side deals.
Homepage

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