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Case Study: Navigating equity restructuring for a European manufacturer

At A Glance

Client Industry: Consumer Products Manufacturing

Regions Served: Shenzhen, Europe (cross-border coordination)

Client Overview: A European-based manufacturer of infant and toddler products with production operations in Shenzhen, China. The client operates through a China subsidiary and engages in frequent cross-border transactions with affiliated entities.

Client Brief

    • Finance function handled by an overseas affiliate, resulting in concerns over reporting quality, controls and compliance
    • Management reporting focused heavily on revenue and profitability, with limited visibility over balance sheet health and cash flow
    • Cash flow constraints despite significant reported profits
    • Large volume of unreconciled intercompany transactions with European affiliates
    • Difficulty determining a fair equity valuation for a shareholder exit
    • Need for employee incentive planning through equity restructuring

How We Helped

    • Reviewed financial statements, focusing on balance sheet integrity and key account reconciliations
    • Redesigned management reporting with CFO-level review checklists and enhanced balance sheet controls
    • Proposed adjusting entries to correct inaccuracies and improve net asset value
    • Coordinated intercompany reconciliation with European affiliates and isolated related-party transaction impacts
    • Advised on shareholder exit structuring aligned with existing shareholder arrangements
    • Conducted regular stakeholder review sessions and consolidated key findings and recommendations

Our Value

    • Increased stakeholder trust and consolidated key findings and recommendations
    • Isolated the impact of former shareholders’ affiliates through a clearly structured exit arrangement
    • Adjusted net assets accepted as the basis for shareholder valuation and exit discussions
    • Enhanced management reporting with strengthened cash flow monitoring and balance sheet oversight
    • Improved alignment between China operations and global stakeholders

 

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