Augmented due diligences: the central role of Data in a LBO
Data is now established as a key lever for steering performance, operational optimization, decision-making and innovation.
In the context of an LBO, data is no longer used solely to explain past performance or to validate recent results; it now supports a credible forward-looking vision and helps uncover value-creation opportunities that were previously overlooked or underestimated.
The analyses conducted enable a deeper reflection on operational — not merely financial — dimensions, and lay the groundwork for a Value Creation Plan or a structured 100-day action plan.
Turning accounting into a performance management dashboard
In an environment marked by growing economic uncertainty and increasing pressure on results, the ability to finely manage performance has become a decisive competitive advantage—for both executives and shareholders.
Implementing a structured monthly reporting framework fundamentally changes the game. It transforms accounting into a true decision-making tool for management, delivering immediate gains in visibility, forward-looking insight and operational agility—and, very often, in performance itself.
2025 review: ESG becomes a strategic asset for funds and corporates
In 2025, Oderis’ ESG team carried out around forty ESG due diligences, on both the buy-side and sell-side. Still emerging only a few years ago in the SMID segment, this exercise is now increasingly embraced by investment funds, regardless of sector or company size (ranging from €600k to €400m in revenues across our sample).
This growing momentum reflects a dual reality: investment funds now expect robust, structured non-financial analyses, while companies themselves are increasingly organizing to meet these expectations.
Here are our key takeaways from a year of hands-on support…
When valuation becomes a key driver of financial restructuring
Historically, the primary objective was to demonstrate the company’s ability to progressively generate cash following a turnaround, in order to adjust debt servicing accordingly and reschedule it over time.
Today, in light of the increasing debt burden of French companies, the question also arises as to the company’s value relative to its level of indebtedness—specifically, whether the market value of its assets exceeds the total amount of its financial debt.
Focus on Spain: a growth relay for French investors
After several challenging years, Private Equity and M&A activity is finally moving toward the long-awaited recovery. The market has gradually regained momentum and, despite some volatility in the first half of 2025, the overall trend remains positive in the second half of the year.
While several large-cap transactions have confirmed this renewed activity, the most notable dynamic lies with investment funds, which are strengthening their presence in the mid-market segment.
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