In a complete M&A process, financial Post M&A is where it is demonstrated whether the operation truly “works”: it is no longer about signing, but about governing the business, controlling cash flow, and ensuring that the agreed value materializes. Here, martinsdelima provides a key service: organizing “day 1” and the following months with a financial discipline that avoids surprises, aligns the parties, and creates a solid management routine from the outset. This includes budget, reporting, governance rules, and distribution policies, all with a practical and executable approach.

The first lever is financial governance: defining which decisions are “non-delegable,” which matters require reinforced majorities, and how the annual budget is approved and adjusted. The documentation highlights the importance of agreeing on the budget before the start of the fiscal year, preparing it from management, and submitting it to a real process of review and amendments in the board, with the obligation to discuss in good faith until reaching an agreed budget. This is Post M&A in its purest form: avoiding blockages, protecting the business plan, and providing visibility to make quick decisions.

The second lever is reporting and management control, which martinsdelima turns into a system (not a “loose excel sheet”). The objective is to integrate the company into the group’s administrative/accounting system as soon as possible to be able to close monthly financial statements, consolidate, and have control of KPIs and management aggregates. This integration, well directed, reduces the risk of misalignment, accelerates decisions, and allows for the early detection of deviations, when they are still correctable.

The third lever is cash management: clear rules for preserving liquidity, a dividend policy, and, when applicable, coordination of cash pooling without jeopardizing the company’s financial position. The texts establish that dividends must respect the legal reserve and that effective payment must be made only when cash allows without compromising financial soundness; in addition, the principle is articulated that surplus cash above working capital needs can be made available to the group, maintaining the protection of the business.

And here appears a detail that makes martinsdelima different: we do not limit ourselves to “recommending,” but we implement the execution so that it is legally and financially clean, even in multinational contexts. The addendum reflects how the distribution operation is designed to comply with local regulations, and how the origin of the distributed amounts (profits and reserves) and the reason for the payment scheme are explained. In Post M&A, this is critical: the way of paying matters as much as the fact of paying, because fiscal, corporate, and reputational risks depend on it.

The martinsdelima methodology, in summary, is:

(i) convert agreements into operating rules (budget, majorities, reporting),

(ii) create a monthly control circuit (closing, KPIs, cash) and

(iii) execute sensitive decisions with a compliance approach (dividends, flows between companies, preservation of liquidity).

The result is an “excellent resolution” because the client obtains real control, an orderly financial integration, and a cash/dividend policy that protects the company while allowing the agreed return to materialize.