Answers / Financial Due Diligence

How do you handle a company with significant related-party transactions?

A core Financial Due Diligence interview question — asked in analyst and associate interviews across IB, PE, and the Big 4.

THE SHORT ANSWER

Identify all related-party transactions (revenue, costs, financing). Assess whether pricing is at arm's length by comparing to market rates. Adjust for differences: above-market revenue = negative adjustment; below-market rent = negative adjustment (cost will increase post-deal). Quantify the impact on adjusted EBITDA. Flag for the client: will these transactions continue post-deal? If not, what's the pro forma impact?

WHAT INTERVIEWERS LISTEN FOR

  • Identify all related-party transactions
  • Assess arm's length pricing
  • Quantify impact on adjusted EBITDA
  • Flag continuation post-deal

COMMON MISTAKES

  • Ignore related-party transactions
  • Assume all transactions are fair
  • Fail to quantify adjustments

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