Protect the value of your investments, mergers and acquisitions (M&A). We assess the real viability, security and scalability of the technological assets of your target company so you can invest with complete certainty.
In M&A processes, funding rounds or corporate purchases, the underlying technology can be your greatest asset or your most dangerous liability. At Macaque Consulting, we act as your trusted technical partner. We perform in-depth Tech Due Diligence audits to uncover what financial statements do not show. We analyse software architecture, code quality, cybersecurity vulnerabilities and the real capabilities of the engineering team. We quantify technical debt and evaluate platform scalability, delivering an objective and impartial report that lets you adjust the purchase valuation with empirical data and plan post-acquisition integration without costly surprises.
We eliminate technical blind spots in your next acquisition. We provide an independent, objective and actionable audit report (Red Flag Report) to justify valuations and negotiate from a stronger position.
We evaluate the quality, maturity and maintainability of the target company's source code. We quantify accumulated technical debt so you know exactly how much it will cost to refactor or modernise the platform in the future.
We verify whether the current technology can support the projected growth plan (Business Plan). We audit the resilience of its cloud architecture, bottlenecks and ability to scale without breaking the system.
A security breach destroys valuations. We audit critical vulnerabilities, access control policies, contingency plans (DRP) and strict compliance with data protection regulations (GDPR).
We analyse the use of open source libraries integrated into the product to detect toxic licences (such as Copyleft) that could compromise the intellectual property, exclusivity and patentability of the acquired software.
We evaluate the technical level of the engineering team, its work methodologies (Agile, CI/CD) and dependence on key employees (Bus Factor). We verify that the team can execute the post-investment roadmap.
We realistically estimate the capital (CAPEX) and operating expenses (OPEX) required in the short and medium term. We design the technical plan to integrate or merge the acquired systems with your parent company's infrastructure.
We help companies define a clear technology roadmap, prioritising solutions that create real value from the start.
We analyse processes, data, tools and operational needs to turn technology into a lever for sustainable growth.
Our approach combines strategic vision and technical execution to create digital ecosystems ready to evolve.
We design architectures capable of connecting systems, automating tasks and centralising critical information to improve decision-making.
We integrate platforms, applications and cloud services with a practical, secure and results-driven perspective.
The goal is to reduce operational friction, accelerate teams and build a flexible technology foundation for new products and services.
Why choose us?
We combine technical judgement, financial perspective and architecture expertise to help you value technology assets rigorously before committing capital.
We assess the technology reality without bias, with a clear report for leadership, investors and legal teams.
We turn technical findings into economic impact, urgency, estimated cost and operational risk.
We review software, cloud, security, data, licences, team capabilities and post-acquisition integration capacity.
We do not just flag problems: we prioritise actions to stabilise, scale and integrate the platform after the transaction.
ISO/IEC 27001:2023
EUROCERT S.A. Certificate no. 00.15.0812
Certification corresponding to Macaque Consulting
Scope according to certificate.
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Obtained
We answer the most common questions about technology due diligence in mergers and acquisitions (M&A), startup investments, red flag reports, technical debt, intellectual property, open source licences and post-M&A integration for investors and companies in Tarragona, Catalonia and across Spain.
We protect the value of your investments, mergers and acquisitions (M&A) by assessing the real viability, security and scalability of the target company's technology assets. We analyse six areas: software architecture and technical debt, cloud infrastructure and scalability, cybersecurity and data privacy, intellectual property and open source licences, IT talent, processes and "bus factor", and post-M&A integration with IT budgets. We serve investors and companies in Tarragona and across Spain.
Tech Due Diligence is an independent technical audit of a company's technology assets before investing in it or acquiring it. It is necessary in M&A transactions, funding rounds, private equity or venture capital entries and corporate acquisitions, especially when technology is the core asset of the business. It complements financial and legal due diligence, which cannot assess whether the software scales, is secure or is riddled with technical debt.
A red flag report is an executive report that identifies the critical technology risks that may affect the price, structure or viability of a deal. Each finding is classified by severity and estimated financial impact, with clear recommendations: adjust the valuation, include warranties in the contract, require fixes before closing or, in extreme cases, walk away. It translates technical complexity into business language so the investor can decide with certainty.
Technical debt is a hidden liability: the future cost of rewriting poorly structured code, replacing obsolete technologies or reinforcing an architecture that does not scale. If it is not detected before investing, the buyer bears that cost after closing, along with delays to the business plan. In the due diligence we quantify the technical debt and estimate the investment needed to fix it, so it can be deducted from the price or negotiated in the contract.
Much of today's software is built with open source components, and some licences require you to publish your own code or restrict its commercial use. If the company does not keep track of its licences, or if part of the code belongs to former developers or external suppliers without a clear assignment of rights, the buyer may acquire an asset with serious legal risks. We analyse the code, third-party components and IP ownership to ensure that what you buy truly belongs to you.
The "bus factor" measures how many key people would have to leave the company for the development or operation of its technology to grind to a halt. A low bus factor, when all the knowledge sits with one or two engineers, is a critical risk for any investor. We assess IT talent, documentation and development processes, and propose retention and knowledge transfer measures that protect the investment after closing.
Tell us what you need and we will help you develop, improve or scale your technology solution with custom software, IT outsourcing and artificial intelligence.
We analyse your case and propose solutions tailored to your business
From the initial idea through product evolution
Technology prepared to grow with you
Response within 24 hours
