Transforming strategic intent into executed transactions and successful outcomes.
We are your partners through the full life cycle of the mergers & acquisitions process. From originating opportunities (for buyers) to identifying buyers (for sellers), we assist with the strategic positioning of your business.
We apply the same business-focused approach for due diligence as we do in positioning companies for market. Understanding the commercial drivers, market position and growth prospects and ensuring they are reflected in robustly-tested numbers. Our restructuring skillset and experience instils a healthy sense of scepticism and an instinct to dig beneath the surface.
A financial model stands or falls based on its assumptions. Risks need to be evaluated, modelled and reflected accurately in the legal documents. Earn-outs or EBITDA-adjustments are drafted by financially literate lawyers with input from finance professionals experienced in contract terms. We evaluate their impact through cross-border acquisition structures, ensuring accounting, tax, cashflow and legal terms align with the commercial objective.
Drives valuation clarity and transaction viability.
Valuation & transaction economics. Assess real business value and translate legal, technical, and environmental factors into pricing and deal structure.
Financial Due Diligence. Evaluate historical business model and stress test forward looking assumptions and sensitivities in a range of scenarios.
Financial modelling & deal structuring. Build integrated models to support negotiation, funding, and execution.
Ensures deal certainty and enforceable structures.
Transaction structuring & documentation. Design legal frameworks for acquisitions, divestments, and joint ventures.
Due diligence & risk allocation. Identify legal risks and structure protections within transaction terms.
Negotiation & execution support. Lead negotiations and contractual alignment between parties.
Managing risk and ensuring efficiency.
Tax due diligence. Understand how historical tax affairs have been conducted and factor any risks into the deal strategy with any remedial actions
Transaction structuring. Tailoring the legal and financial structuring for tax efficiency.
Personal and corporate tax planning. Long-term solutions for businesses and family offices.
Ensure counterparty and business integrity.
Market Analysis. Business positioning, competitor analysis, market size and scope.
Integrity Due Diligence. Counterparty reputation, business track record and history of disputes.
Political Exposure. Sector, affiliations and personal political exposure.
Combining financial, legal, tax and intelligence analysis, Eliot & Luther is your comprehensive partner for high-stakes Mergers & Acquisitions transactions. Complex deal terms can be seamlessly evaluated and negotiated with a single crossdisciplinary team.
David has over 40 years' experience in deal advisory, restructuring, insolvency, and audit services with KPMG in Indonesia and Australia, including more than 25 years advising Indonesian corporates, investors, and lenders. Since 1998, he has led over 2,000 advisory engagements across due diligence, M&A, market entry, and transaction strategy. A CPA Australia member, David also served as lead author of KPMG's Investing in Indonesia publications in 2015 and 2025.