Business valuation and financial due diligence in M&A - Workshop SG 2026

In todays dynamic business landscape, mergers and acquisitions (M&A) play a critical role in achieving strategic growth and competitive advantage. At this workshop, you will gain an in-depth understanding of the business valuation and financial due diligence (FDD) processes integral to successful M&A transactions.

Key topics such as purchase price allocation, impairment testing and the valuation of unquoted equity and debt investments will be thoroughly examined.

Key topics covered

The workshop covers key topics such as purchase price allocation, impairment testing and the valuation of unquoted equity and debt investments will be thoroughly examined.

Overview of the M&A process and strategic rationale

• Explore the M&A process, from deal origination to post-merger integration.
• Understand the common reasons for M&A, including market expansion, synergies and value creation.

Valuation in M&A transactions

• Learn how to select the appropriate basis of value (E.g., market value, investment value) based on transaction context.
• Gain practical insights into commonly used valuation methodologies.
• Understand how to incorporate synergies into valuation and quantify their impact on deal value.

Financial due diligence (FDD)

• Understand the objectives and importance of FDD in M&A transactions.
• Explore the typical FDD workflow, including transaction and business overview, data analysis and reporting.
• Dive into the scope of FDD, focusing on:
• Quality of earnings: Assessing sustainable profitability.
• Quality of net assets: Identifying hidden liabilities and market value adjustments.
• Quality of cash flows: Ensuring operational cash flow sustainability.
• Discuss implications of FDD findings on deal structure, valuation and negotiations.

Considerations for listed companies

• Examine unique considerations for M&A involving publicly listed companies, including regulatory compliance, public disclosures and shareholder interests.

Speaker Profile

Ong Woon Pheng
Woon Pheng is currently a consultant at a public accounting firm. Previously, he served as a Director at PKF-CAP Advisory Partners Pte Ltd, a member of PKF Global, where he led the Financial Advisory Services department in Singapore.

He has been in the accounting and finance profession since 2001 and has previously worked with Kudos CAS and RSM Nelson Wheeler, both of which are members of global accounting networks. Woon Pheng specialises in business valuation, IFRS valuation, financial and tax due diligence, deal advisory, forensic accounting, fraud investigation and litigation support services. As an adjunct faculty member at Singapore University of Social Science (SUSS), Murdoch University and Kaplan, Woon Pheng teaches business valuation, financial reporting and corporate finance-related subjects for the Masters, Degree and Diploma programmes.