Case Study · IT & Technology · ₹28 Cr raised, diligence closed in 6 weeks

Diligence-ready books support a ₹28 Cr institutional round

An earlier round had stalled in diligence on revenue recognition and cap-table hygiene. Restated accounts, a clean data room and an investor reporting cadence closed the next round without a valuation reset.

₹28 Cr

Capital raised

6 weeks

Financial diligence, start to sign-off

0

Material diligence findings

24 months

Accounts restated to policy

The situation

  • Revenue recognised on invoicing rather than over the subscription term.
  • ESOP grants and prior instruments were not reconciled to the cap table.
  • No standing reporting pack for existing investors.

What we did

  • Restated 24 months of accounts to a documented revenue recognition policy.
  • Reconciled the cap table across grants, conversions and prior instruments.
  • Built a structured data room with an index mapped to standard diligence requests.
  • Instituted a monthly investor pack covering ARR, churn, burn and runway.

Measured outcome

  • Round of ₹28 crore closed with no material financial diligence findings.
  • Financial diligence completed in six weeks against a twelve-week prior attempt.
  • Investor reporting has continued monthly since close, without escalation.

Governance shift

Reporting discipline was built before the raise, so diligence tested an existing system rather than creating one.

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