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Due Diligence Tracker

Full question list: deal/questions ← all 126 questions with status and answers Original source: QA/JMS_Due_Diligence_Questions_REVIEWED.md Total questions: 126 (59 Pre-LOI + 67 Post-LOI) Deal-critical: 7


Summary

Pre-LOI Post-LOI Total
❌ Open 47 57 104
⚠️ Partial 10 6 16
✅ Answered 1 0 1
🔴 Deal-Critical 4 3 7

Pre-LOI Sections

Section Questions Key Topic Wiki Page
1A. Revenue & Backlog #1-8 Revenue sustainability, LANL diversification company/customers, financials/revenue
1B. Owner Dependency #9-14 Transition risk, knowledge transfer people/owner-dependency
1C. Key People #15-19 Employee retention, comp, flight risk people/org-chart, people/compensation
1D. Certifications #20-25 Change-of-control, audit findings company/certifications, quality/open-findings
1E. Equipment #26-30h Machine condition, CapEx, maintenance equipment/capex-assessment
1F. Financials #31-36d Margin, shop rate, repricing, benefits financials/summary
1G. Real Estate #37-39 RE price, mobile home, property taxes real-estate/property
1H. Operations Strategy #40-43 Growth thesis, scaling requirements company/overview
1I. Deal-Killers #44-47 Legal, environmental, safety, biggest risk deal/risks

Post-LOI Sections

Section Questions Key Topic Wiki Page
2A. Contracts & Legal #48-54 LANL agreements, assignment clauses company/customers
2B. Quality #55-62 Certs, CAPA, rework rate, calibration quality/certifications-detail, quality/inspection-equipment
2C. Employee & Labor #63-72 Full roster, retention, pipeline people/org-chart, people/talent-pipeline
2D. Financial Records #73-83 Monthly P&L, aging, backlog, K-1s financials/summary
2E. Equipment & Ops #84-94 PM logs, machine hours, software, tooling equipment/machine-inventory, equipment/software
2F. Facilities & RE #95-100 Building condition, electrical, lease terms real-estate/infrastructure
2G. Safety & Legal #101-105 Workers comp, OSHA, liability deal/risks
2H. Suppliers #106-109 Top suppliers, single-source, lead times
2I. Growth & Strategy #110-114 Other DOE labs, second shift, brand company/competitors

Priority Call Questions (Top 15)

  1. What drove the 2025 revenue jump, and how much 2026 work is truly under PO?
  2. Within LANL, is spend diversified across programs or concentrated?
  3. What approvals or risks exist if ownership changes?
  4. If you disappeared for 90 days, what breaks?
  5. Who are the key people I'm really buying — and who might leave?
  6. What are the open ISO corrective actions, and how's the NQA audit looking?
  7. Which 3 machines worry you most? (Specifically: compressor, Union B130 control, Haas spindles)
  8. What work has the best and worst margins? How fast can you reprice?
  9. What transition support will you personally provide?
  10. What are the two notes payable on the balance sheet ($42K + $20K)?
  11. Any lawsuits, environmental issues, or safety problems?
  12. What's the single biggest risk a buyer is taking here?
  13. Annual maintenance spend on equipment — ballpark?
  14. How's the Makino EDM running? Calibration current on FARO/ZEISS?
  15. What would it take to scale to $5-7M?

Documents Needed

See full document list in QA/JMS_Due_Diligence_Questions_REVIEWED.md (D1-D25).


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