Sample listing
What a buyer sees before qualification: a masked summary and the register. Names, exact figures and documents come after stage 4.
Illustrative — not a real company. Every figure, date and finding on this page is invented to show the format.
Owner-operated software services company, South India
- Sector
- Technology / IT Services
- Revenue
- Between the segment floor and ceiling
- Records
- Four years of audited accounts
- Staff
- 11–25
- Reason for sale
- Owner retiring; no succession inside the company
- Availability
- Seller reconfirmed on 1 September 2026
Asking consideration is shown to qualified buyers as the seller’s stated expectation — not a valuation.
Document checks register
Seller-commissioned document checks, completed 10 September 2026. Each row identifies evidence examined, procedure performed and finding; 3 items remain unverified. No audit opinion or assurance conclusion is expressed. This does not establish absence of undisclosed liabilities or replace buyer diligence.
| Field | Claim | Evidence examined | Period | Checked on | Reviewer | Status |
|---|---|---|---|---|---|---|
| Authority to sell | Two shareholders hold 100%; board resolution authorising sale | MGT-7A FY 2025-26 as filed; board minutes 20 Aug 2026 | As at 20 Aug 2026 | 2026-09-02 | CA (partner) | Checked |
| Company status | Active on the register | MCA master data extract | 2 Sep 2026 | 2026-09-02 | CS (member adviser) | Checked |
| Annual return FY 2025-26 | Filed within due date | MGT-7A SRN, MCA filing status | FY 2025-26 | 2026-09-03 | CS (member adviser) | Checked |
| Financial statements FY 2025-26 | AOC-4 filed; audited | AOC-4 SRN; auditor's report | FY 2025-26 | 2026-09-03 | CA (partner) | Checked |
| GST returns | GSTR-3B filed for all months | GST portal return dashboard | Apr 2025 – Aug 2026 | 2026-09-04 | CA (partner) | Exception: GSTR-3B for March 2026 filed 19 days late; late fee paid |
| GSTR-1 to GSTR-3B | Outward supplies reconcile | Return-to-return reconciliation | FY 2025-26 | 2026-09-04 | CA (partner) | Checked |
| Income-tax returns | Filed; no demand outstanding | ITR-6 acknowledgements; e-filing demand view | AY 2024-25, 2025-26 | 2026-09-05 | CA (partner) | Checked |
| TDS filings | Quarterly statements filed | TRACES statement status | FY 2025-26 | 2026-09-05 | CA (partner) | Checked |
| Bank balance | Books agree to bank | Bank statement to ledger reconciliation | 31 Aug 2026 | 2026-09-08 | CA (partner) | Checked |
| Charges | No charge registered | MCA index of charges | 8 Sep 2026 | 2026-09-08 | CS (member adviser) | Checked |
| Litigation | No proceedings | e-Courts and NCLT cause-list search by name and CIN | 8 Sep 2026 | 2026-09-08 | CS (member adviser) | Exception: One consumer forum matter located; seller says it was settled — settlement deed not produced |
| PF and ESI | Registered and current | EPFO and ESIC portal status | Aug 2026 | 2026-06-10 | CA (partner) | Expired 2026-09-10 |
A row marked Checked records a single fact, the procedure that examined it and the date. It is not a statement about the company as a whole.
Illustrative — not a real company. Every figure, date and finding on this page is invented to show the format.