Rigorous Analysis for Sound Decisions
Every successful de-SPAC transaction is built on thorough due diligence. Aetherium Acquisition Corp applies disciplined analytical frameworks to evaluate target companies across every dimension that matters to public market investors, regulators, and long-term shareholders.
Diligence Workstreams
Financial Due Diligence
- Revenue Quality: Analysis of recurring revenue, customer concentration, and churn metrics
- Earnings Normalization: Adjustments for one-time items, related-party transactions, and accounting policy differences
- Working Capital: Assessment of cash conversion cycles and capital requirements
- Projections Review: Stress testing of management forecasts and underlying assumptions
Legal & Regulatory Review
- Corporate structure and ownership analysis
- Intellectual property portfolio assessment
- Litigation and regulatory compliance history
- Cross-border regulatory considerations for Southeast Asian entities
Operational Assessment
- Technology architecture and scalability review
- Key personnel evaluation and retention risk
- Customer and supplier relationship analysis
- Cybersecurity posture and data governance
Market & Competitive Analysis
- Total addressable market sizing and validation
- Competitive landscape mapping
- Regulatory environment assessment
- Growth driver identification and risk analysis
Valuation Methodology
Our valuation approach employs multiple frameworks to triangulate fair value, including discounted cash flow analysis, comparable public company multiples, precedent transaction analysis, and sum-of-the-parts valuation where applicable. Each methodology is stress-tested against downside scenarios to provide sponsors with a defensible valuation range.
Why Choose Aetherium for Due Diligence?
- Multidisciplinary teams with cross-border expertise
- Relationships with Big Four and regional accounting firms
- Deep understanding of Southeast Asian regulatory landscapes
- PCAOB-compliant financial audit coordination
- Proven frameworks aligned with SEC proxy statement requirements
Our Diligence Process
- Scoping - Define diligence objectives, workstreams, and timelines
- Data Room Setup - Organize and manage virtual data room access
- Fieldwork - Execute financial, legal, and operational analysis
- Expert Consultation - Engage sector specialists and independent advisors
- Findings & Reporting - Deliver comprehensive diligence memorandum
- Negotiation Support - Inform valuation, structuring, and risk allocation
