Due diligence is a comprehensive investigation or review conducted by a potential buyer or investor to assess the legal, financial, operational, and regulatory aspects of a business or transaction before finalizing a deal. It aims to uncover any risks, liabilities, or opportunities associated with the target company or transaction.

During due diligence, the buyer or investor examines various aspects of the target company, including its financial statements, contracts, legal agreements, intellectual property rights, operational processes, compliance with regulations, and potential environmental or social issues. The goal is to gather relevant information and insights to evaluate the viability and value of the investment or acquisition.