Talent Atscale
Our expertisesCommercial Due Diligence & Revenue audit
A field-based assessment of your go-to-market organisation, built for investors and CEOs.
Investors assessing a target and executives entering a new growth phase both need a fact-based view of how their go-to-market organisation actually performs.
The Atscale Revenue Audit is our commercial due diligence methodology. It has been conducted in more than 100 companies, across all stages of growth, industries and investment contexts.
Proven GTM methodology applied across all growth stages and investment contexts.
What is commercial due diligence?
Commercial due diligence assesses the commercial engine behind a company's revenue. Atscale focuses it on the go-to-market organisation: strategy, processes, team capabilities, tools and management. The aim is to establish what is working, what is holding back growth and which levers offer the best return on investment.
At Atscale, this assessment is called the "Revenue Audit". For a leadership team it works as a sales audit, also known as a sales assessment, and in a transaction it complements the financial and legal due diligences. Its findings cross-check data, interviews and direct field observation to show the operational reality of your sales engine.
A commercial audit is the analysis of a sales team's organisation, processes and results. It asks the same questions from the leadership team's point of view: is the sales team organised to hit its targets, are the commercial processes applied, and where is revenue lost between first contact and renewal? The Revenue Audit answers both needs with one method.
A strategic instrument for CEOs and investors
A CEO preparing the next growth phase and an investor assessing a deal before or after the term sheet both need clarity on the true state of the go-to-market organisation. The Atscale Revenue Audit gives them that clarity, whatever the growth stage, industry or investment context.
Who are our Commercial Due Diligence for?
Two audiences use it with the same goal: identifying gaps in the sales process and growth levers based on facts.
Executives
CEOs, CROs, VPs of Sales
For executives, our audit works as a sales audit of the whole go-to-market organisation. Leaders turn to us when preparing a fundraising round, entering a rapid expansion phase, building a modern sales organisation, or when sales growth slows down for no obvious reason.
It is also the right step before investing in team expansion, to understand what is holding back the machine before adding salespeople to it.
Investors
Private equity funds, VCs, family offices
For investors, our audit is a commercial due diligence carried out before or after signing a letter of intent, for an equity investment, an LBO or an acquisition. It gives insight into the quality of the target's revenue and the commercial engine generating it.
Commercial due diligence is usually carried out alongside the financial and legal reviews. Ours focuses on the sales team, the pipeline and the quality of revenue, so that the investment committee can see how much of the business plan the current organisation can deliver.
The 8 Building Blocks of our Commercial Due Diligence
Each engagement examines the whole organisation through 8 pillars, which makes it a complete commercial performance audit. The framework pinpoints your strengths, your gaps and the areas where effort will have the greatest impact on revenue.
Sales hiring and ramp-up
Reduce your new hires' time-to-revenue.A failed hire or a long onboarding is costly. We evaluate your ability to attract top talent and the structure of your integration path, so that new sales reps contribute to revenue from their first weeks.
Sales enablement
Equip your teams to close faster and more often.We review your playbooks, battle cards, case studies and tools to check that each salesperson has the right argument at the right moment, in front of the right prospect.
Sales performance management
Turn your objectives into predictable results.We analyse the rigour of your sales management: relevance of KPIs, accuracy of sales forecasting and commission structures. The aim is a performance culture where every management ritual improves pipeline yield.
Talent management
Retain your top performers and raise the overall level.We assess your retention strategies, ongoing training plans and management of underperformance, to build a motivated sales organisation aligned with your long-term growth objectives.
Demand generation
Feed your commercial machine with qualified opportunities.Inbound or outbound, we audit the effectiveness of your campaigns, your customer acquisition cost (CAC) and the quality of the handoff between marketing and sales.
Sales execution
Master every stage of the sales cycle to raise your conversion rate.From first contact to signature, we break down how your teams apply the sales methodology, handle objections, negotiate and close, and we locate where value leaks out of your deals.
Customer relationship
Retain your customers and grow their value.We evaluate your post-sale processes: onboarding quality, retention strategies, upsell and cross-sell mechanics. We measure churn to turn existing customers into a source of predictable growth and higher lifetime value.
Revenue Operations (RevOps)
Unify your data, tools, and management processes.We audit your tech stack (CRM, automation, data analytics) to remove time-consuming tasks, establish a single source of truth across marketing, sales and customer success, and give full visibility on your growth levers.
Our commercial due diligence method: data and field observation
Inspired by leading consulting firms and designed for speed, our method combines data analysis with direct field observation. Three sources are analysed in parallel to capture the operational reality of your sales organisation.
We combine:
- Analysis of your data room
- In-depth interviews with team members, from ICs to C-level
- Live shadowing of sales calls, 1:1s, pipeline reviews and sales leadership meetings
01
Data room analysis
We start from your sales data and data room documents. They form the objective baseline against which we compare what teams say and what we observe.
02
Team Interviews
We interview team members from individual contributors to senior executives. Comparing perspectives across levels shows the gap between the stated strategy and how it is executed.
03
Live Observation
We sit in on sales calls, one-to-ones, pipeline reviews and sales leadership meetings. This real-world sales audit sets our approach apart from questionnaire-based assessments, because it shows what actually happens in the field.
Inspired by leading consulting firms and designed for speed, our method combines data analysis with direct field observation. Three sources are analysed in parallel to capture the operational reality of your sales organisation.
We combine:
- Analysis of your data room
- In-depth interviews with team members, from ICs to C-level
- Live shadowing of sales calls, 1:1s, pipeline reviews and sales leadership meetings
Data room analysis
We start from your sales data and data room documents. They form the objective baseline against which we compare what teams say and what we observe.
Team Interviews
We interview team members from individual contributors to senior executives. Comparing perspectives across levels shows the gap between the stated strategy and how it is executed.
Live Observation
We sit in on sales calls, one-to-ones, pipeline reviews and sales leadership meetings. This real-world sales audit sets our approach apart from questionnaire-based assessments, because it shows what actually happens in the field.
From insight to action
You’ll receive
- A competency gap analysis for each building block
- A clear map of strengths and areas for improvement
- A detailed 6-month action plan to boost revenue performance
- High-ROI recommendations prioritised for impact and feasibility
Vendor Due Diligence: prepare your sale or fundraise
Our audit also serves sellers. A vendor due diligence anticipates investors' questions and secures your sale or fundraising process.
Three concrets benefits:
- Identify and address weak points before a buyer discovers them
- Substantiate your growth narrative with objective facts
- Strengthen your negotiating position during discussions
Book a call
A new standard for investors
Leading venture capital and private equity funds systematically use the Atscale Revenue Audit as an integral part of their commercial due diligence process.
Executives and investors rely on it to turn hypotheses into facts and to see precisely what needs to be activated to grow revenue.
“If you want to become a leader in your market and build a strong sales machine, Atscale is probably the right answer for you”
Victor Douek
CEO at Sellsy
What you receive: from diagnosis to action plan
An audit is only valuable if it leads to decisions. At the end of the engagement, you receive actionable deliverables and a prioritised action plan.
| Deliverable | What it provides |
|---|---|
| Skills gap analysis | A precise assessment, for each building block, of what is missing from your organisation. |
| Strengths and areas for improvement mapping | A clear view of what should be preserved and what needs to be corrected. |
| Detailed 6-month action plan | A roadmap for improving sales performance. |
| High-ROI recommendations | Actions prioritized according to their impact and feasibility. |
Frequently asked questions about commercial due diligence
1. What does commercial due diligence analyse in an M&A process?
In a merger or acquisition, commercial due diligence assesses the target's market positioning, the strength of its competitive position, the quality of its pipeline and the credibility of its business plan. It informs the investor about risks and growth potential, alongside the financial and legal due diligences.
2. What is vendor due diligence?
Vendor due diligence is commissioned by the seller before the sale of their company. It provides an independent assessment of their commercial performance, which lets them anticipate acquirers' questions, correct weaknesses upstream and strengthen their negotiating position.
3. Is the Atscale Revenue Audit a financial audit?
No. The Atscale Revenue Audit is our commercial due diligence methodology, a structured assessment of your sales organisation covering strategy, processes, team capabilities, tools and management. In a transaction, it complements the financial and legal due diligences by showing the investor the quality of the target's revenue and the commercial engine generating it.
4. What is the difference between a sales audit and commercial due diligence?
The methodology is the same and the context changes. For executives, the Revenue Audit works as a sales audit before a fundraising round, a rapid expansion or an investment in team expansion. For investors, it becomes a commercial due diligence carried out before or after signing a letter of intent, to assess the quality of the target's revenue and its commercial engine.
5. How do investors assess a target's sales team, pipeline and revenue quality during commercial due diligence?
We analyse the data room, interview team members from individual contributors to C-level, and sit in on sales calls, pipeline reviews and sales leadership meetings. Sales performance management is one of the 8 building blocks reviewed, covering the relevance of KPIs, the accuracy of sales forecasting and commission structures. Leading venture capital and private equity funds use this work as an integral part of their due diligence process.
6. What does the Atscale Revenue Audit cover?
It examines your entire sales organisation through 8 building blocks: sales hiring and ramp-up, sales enablement, sales performance management, talent management, demand generation, sales execution, customer relationship and Revenue Operations. It has been conducted in more than 100 companies, across all stages of growth, industries and investment contexts.
7. How does the Revenue Audit identify gaps in our sales process?
Three sources are analysed in parallel. Your sales data and data room documents give the factual baseline. Interviews from individual contributors to senior executives reveal the gap between the stated strategy and its execution, and our presence in sales calls, one-to-ones, pipeline reviews and leadership meetings shows what actually happens in the field.
8. Can the Revenue Audit explain why our B2B sales growth is slowing down?
Yes. Executives often turn to us when sales growth slows down for no obvious reason. The Revenue Audit identifies what is working, what is holding back growth and which levers offer the best return on investment, by cross-checking data, interviews and direct field observation.
9. Should we audit our sales organisation before scaling or expanding the team?
Yes. Before investing in team expansion, it is better to understand what is holding back the machine than to add salespeople to it. Executives also commission the Revenue Audit when preparing a fundraising round, entering a rapid expansion phase or building a modern sales organisation.
10. How can the Revenue Audit improve our sales performance?
It turns the diagnosis into decisions. You receive a competency gap analysis for each building block, a map of strengths and areas for improvement, a detailed action plan to boost revenue performance and high-ROI recommendations prioritised for impact and feasibility.
Explore more
Let’s have a conversation
We value the opportunity to connect with you. Please don’t hesitate to request a call—our team is available to discuss how we can best support you.