In today’s dynamic business environment, leveraging growth through purely organic means can often be slow and resource-intensive. This is where the strategy of Mergers & Acquisitions (M&A) comes into play. M&A refers to the combination (merger) or takeover (acquisition) of companies to achieve strategic objectives such as market expansion, cost efficiencies, access to new technology, or diversification.
A merger is when two companies combine to form one new entity, typically pooling assets, liabilities and operations.
An acquisition is when one company takes control of another—either by purchasing its shares or assets, after which the target may continue to operate as a part of the acquirer or be fully integrated.
While the terms are often used interchangeably, the structural, legal and strategic implications can differ significantly.
Here are some of the key motivations:
Rapid growth & market expansion: M&A enables companies to increase operations, expand market presence and accelerate growth faster than organic routes.
Access to new technology or talent: Acquiring a company might bring in specialised capabilities, patents or skilled workforce.
Synergies and efficiencies: By combining operations, companies can realize cost reductions, broaden revenue streams and improve operational scale.
Diversification & competitive positioning: M&A enables businesses to diversify products/services or reduce dependence on a single line, and strengthen their competitive edge.
Regulatory and strategic incentives: In many jurisdictions (including India), regulatory reform, tax benefits and favourable policy settings support M&A activity.
A typical M&A process involves several well-defined stages:
Strategy formulation & target identification – Defining objectives, criteria and potential targets.
Due diligence – Detailed examination of the target’s business, financials, legal and operational aspects to uncover risks and validate assumptions.
Valuation and structuring the deal – Determining price, deal structure (asset or share purchase), and terms of agreement.
Approval & documentation – Securing necessary regulatory, shareholder or creditor approvals (for example under the Companies Act, 2013 for Indian entities) and executing definitive documentation.
Post-merger integration (PMI) – Critical step where the combined entity aligns culture, systems, processes and realises the expected synergies.
With over two decades of expertise in financial management, audit, taxation, corporate advisory and specifically in M&A and due diligence, G K S Mani & Co is well-positioned to support you through each phase of a merger or acquisition. Below is how they add value:
Strategic Advisory & Deal Structuring
They assist in defining the strategic rationale for the transaction and help determine the optimal structure (asset vs share purchase, merger, etc.).
Their experience enables them to evaluate tax implications, regulatory frameworks and cross-border considerations (where applicable) ensuring a robust transaction design.
Comprehensive Due Diligence
They conduct financial, legal, operational and tax due diligence to identify risks, liabilities, and validate the target’s business assumptions.
Their insights help negotiate better terms, refine valuation, and avoid unpleasant surprises post-closing.
Compliance & Regulatory Navigation
They guide clients on Indian regulatory regimes relevant to M&A – including the Companies Act compliance, Competition law, FDI/FDI related norms (if foreign involvement), and other statutory filings.
Their knowledge ensures all regulatory approvals, certifications and documentation are correctly managed and filed in time.
Valuation Support & Financial Modelling
They build robust financial models which consider synergies, integration cost, tax benefits, and help clients arrive at a fair price.
Their expertise is essential in presenting credible valuations to stakeholders, lenders, or investors.
Integration & Post-Transaction Support
Recognising that value creation often lies post-closing, G K S Mani & Co assist in integration planning — aligning systems, processes, accounting, tax structures and controls.
They can also support ongoing monitoring and ensure the combined entity meets financial and regulatory reporting obligations.
Tailored Solutions for Indian Business Environment
Given their deep experience in the Indian corporate environment, they are adept at navigating local challenges such as diverse state regulations, indirect tax (GST), SEZ/Export-Import considerations, and more.
For clients seeking to transact across borders, their knowledge of inbound M&A and the applicable FEMA/foreign investment frameworks is beneficial.
Depth of Expertise – With more than 20 years in financial advisory and a dedicated M&A and due diligence practice, they bring seasoned insight.
Client-Centric Approach – They emphasise tailored solutions, understanding that every transaction is unique, and craft advisory accordingly.
Integrated Advisory – Beyond just the deal, they cover audit, tax, compliance, accounting and post-deal support — providing a one-stop solution.
Strong track record – Serving clients across industries including manufacturing, healthcare, export-import and more, they bring cross-sector experience.
M&A is a powerful strategy for companies looking to accelerate growth, redefine market positioning or achieve transformational change. However, the success of an M&A deal depends not just on the decision to transact but how well it is executed — from strategy to integration. Partnering with a trusted advisor like G K S Mani & Co helps ensure that you navigate the complexities of structuring, diligence, regulatory compliance and integration effectively.
If you’re evaluating a merger or acquisition and wish to discuss how to structure the transaction, assess the target, or plan post-deal integration — G K S Mani & Co are ready to guide you every step of the way.
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