Mergers & Acquisitions (M&A) refer to the management, financing, and strategy involved with buying, selling, and combining companies, grouping the two concepts as a single area of interest. A merger is a combination of two companies to form a new company, whereas an acquisition is the purchase of one company by another in which no new company is formed.

Growth is one of the main targets of every company. Bigger size, bigger resources, better chances to develop in new markets, export and internationalize. Although an acquisition may or may not lead to a merger, from an investment point of view the two concepts require the same expertise. The key idea behind M&A is the creation of synergy :  the creation of value that is greater than the sum of the parts of the combining companies. M&A activity can result in consolidation or rationalization in a particular sector or industry.

 Performance Improvement (PI) is a method for analyzing performance problems and setting up systems to ensure good performance. PI is applied most effectively to groups of workers within the same organization or performing similar jobs. It is a process for achieving desired institutional and individual results.

The goal of Performance Improvement is improving the performance or behavior of the employee and plays an integral role in correcting performance discrepancies identified in a business process. Results are achieved through a process that considers the institutional context, describes desired performance, identifies gaps between desired and actual performance, selects interventions to close the gaps and measures changes in performance.

 Due Diligence is the process of evaluating a prospective business decision by getting information about the financial, legal, and other material (important) state of the other party. Any business seeking to make an acquisition needs to understand not only the specific performance of the intended target, but how this relates to projected market conditions and its competition within a specific industry.                                          

 Commercial Due Diligence is the analysis of the market size, the growth, the market shares, competitors, clients, suppliers, the industry and the organizational structure. Due diligence is used most often when buying a business, as the buyer spends time going through the financial situation of the business, legal obligations, customer records, and other documents.

Typically generates a view of the revenue growth forecast. It needs a reasonable investigation of a proposed investment deal and of the principals offering it before the transaction is finalized to check out an investment's worthiness. Due diligence refers to the level of fact-finding or investigation necessary to make informed decisions about critical business transactions or legal proceedings. The prospective buyer wants to validate his/her opinion of the business to see if it is truly a good decision.