Devendra Kumar Malhotra

You have found a business worth acquiring, or a deal that looks promising. The financials look clean. The seller is confident. Your instinct says yes. Now what? This is exactly where due diligence begins — and where most deals are either saved or quietly doomed. Due diligence is the structured…

Internal Financial Controls, commonly referred to as IFCs, are one of those compliance concepts that many private company directors have heard of but quietly hope do not apply to them. The reality, as usual, sits somewhere between legal wording and practical interpretation. This article explains, in plain and experience-based terms,…

In today’s capital-intensive business environment, lenders, investors, and financial institutions cannot rely only on financial statements or projections while approving loans or funding large projects. Infrastructure, manufacturing, power, renewable energy, real estate, and EPC-based projects require technical validation, financial realism, and execution capability assessment before capital is deployed. This is…

Every business takes risks. Some are visible. Many are not. What separates stable companies from fragile ones is not how much risk they take — but how deliberately they manage it. In practice, risk management is rarely about dramatic crises. It is about small, ignored issues quietly compounding until they…

In an increasingly interconnected world, maximizing global potential has become a strategic priority for businesses aiming to scale beyond domestic markets. Global expansion is no longer limited to multinational corporations; mid-sized enterprises, startups, and family-owned businesses are also exploring international markets to unlock new revenue streams, diversify risks, and strengthen…