Feasibility Studies for Mergers and Acquisitions: Due Diligence Frameworks

Mergers and Acquisitions (M&A) have become central to business growth strategies in the UAE. Whether it’s a family-run enterprise looking to scale, or a multinational firm entering the GCC market, M&A activity is shaping the future of industries from real estate to tech. However, beneath the surface of every high-value merger or acquisition lies a complex and often understated process: the feasibility study.

A feasibility study in the context of M&A is more than just a checklist. It is a deep analytical process designed to assess the strategic, financial, operational, and legal viability of a potential deal. Especially in the UAE, where business regulations, cultural nuances, and regional market dynamics play a critical role, this evaluation becomes vital. In many cases, UAE-based companies turn to professional feasibility study advisors to ensure that the opportunities being pursued align with both short-term returns and long-term value creation.

This article explores the core components of feasibility studies for M&A, with a strong focus on due diligence frameworks tailored to the UAE market. It will also highlight how investors, legal advisors, and decision-makers can use these frameworks to mitigate risk and drive successful transactions.

Understanding the M&A Landscape in the UAE


Before diving into feasibility and due diligence, it’s crucial to appreciate the UAE’s unique M&A environment. The country’s robust economy, forward-thinking government initiatives like "Dubai Economic Agenda D33," and business-friendly free zones make it an attractive destination for both inbound and outbound M&A deals. Sectors like energy, healthcare, fintech, and logistics are particularly active.

But despite its advantages, M&A activity in the UAE is not without challenges. Regulatory compliance, foreign ownership restrictions, Shariah law implications, and regional geopolitical influences all necessitate a well-structured due diligence and feasibility framework. This is where the expertise of feasibility study advisors becomes a game changer for both buyers and sellers.

What Is a Feasibility Study in M&A?


A feasibility study is a comprehensive evaluation aimed at determining whether a proposed merger or acquisition is viable and worth pursuing. It’s the pre-deal phase that precedes formal negotiations and legal structuring. In essence, it answers questions such as:

  • Is the target company a strategic fit?


  • Will the acquisition deliver value over time?


  • What are the hidden risks—financial, operational, or legal?


  • How will the acquisition integrate with existing business units?


  • Are there potential regulatory barriers?



In the UAE, feasibility studies are particularly important due to the multi-jurisdictional nature of businesses operating across emirates or within different economic zones like the DIFC, ADGM, or JAFZA.

The Role of Feasibility Study Advisors


Feasibility study advisors offer specialized consulting services to support companies during the M&A assessment stage. These advisors often include financial analysts, legal experts, operational consultants, and market researchers.

In the UAE, the best advisors understand not only the technical and financial dimensions of a deal but also the regulatory environment and socio-economic landscape. Their role includes:

  • Evaluating the target’s business model and sustainability


  • Conducting competitor and market benchmarking


  • Assessing compliance with UAE Commercial Companies Law and free zone regulations


  • Identifying synergies and integration challenges


  • Advising on cultural and HR integration post-merger



By involving feasibility study advisors early, companies in the UAE can avoid costly surprises later in the deal process.

Components of a Due Diligence Framework


Due diligence is the cornerstone of a feasibility study. A well-structured framework ensures a 360-degree review of the target company. In the UAE, a comprehensive framework includes the following components:

1. Financial Due Diligence


This includes analyzing the target’s:

  • Revenue streams and profitability


  • Historical financial performance


  • Cash flow stability


  • Debt levels and credit exposure


  • Tax liabilities and audit history



Financial due diligence helps determine whether the acquisition is a good investment and identifies any red flags such as underreported liabilities or inflated asset values.

2. Legal Due Diligence


In the UAE, legal due diligence must include checks for:

  • Corporate structure and shareholder agreements


  • Regulatory compliance (e.g., licensing under the UAE Federal Law)


  • Existing or pending litigation


  • Intellectual property ownership


  • Employment contracts and labor law compliance



With different rules applying in various free zones and mainland jurisdictions, a legal review must be localized and precise.

3. Operational Due Diligence


This aspect focuses on:

  • Internal processes and systems


  • Supply chain dependencies


  • Real estate and facility ownership


  • Technology platforms and IT infrastructure


  • Contractual obligations with customers or vendors



Understanding the operational side helps assess how well the target can integrate into the buyer’s business and maintain continuity post-acquisition.

4. Strategic and Market Due Diligence


The UAE's fast-evolving sectors make it vital to consider:

  • Market trends and growth potential


  • Customer base and brand perception


  • Competitive positioning


  • Government incentives and sector-specific support


  • ESG factors and sustainability policies



Strategic alignment is essential for long-term value, especially in sectors such as renewables or tech where government strategy plays a huge role.

5. HR and Cultural Due Diligence


M&A success often hinges on people. Due diligence should examine:

  • Key personnel and leadership structures


  • Employee engagement and turnover rates


  • UAE labor laws and Emiratization compliance


  • Cultural compatibility, especially in family-owned businesses



Given the UAE's multicultural workforce, HR due diligence is not just operational—it’s strategic.

Key Considerations for UAE-Based M&A Deals


When conducting a feasibility study in the UAE, there are additional elements to factor in:

  • Foreign Investment Laws: While many sectors are now open to 100% foreign ownership, some still have restrictions. Understanding the current legal framework is crucial.


  • VAT and Tax Implications: With corporate tax rolling out in the UAE, feasibility studies must evaluate how tax policies affect deal value.


  • Shariah Compliance: For businesses operating under Islamic principles or in finance, the deal structure must align with Shariah guidelines.


  • Cross-Border Complexity: Many M&A deals involve companies operating in other GCC states. This requires broader regional insight.



The Importance of Post-Feasibility Planning


Feasibility studies are not just about the green light—they also guide post-deal integration. In fact, a robust feasibility framework should include an integration blueprint, covering:

  • Technology integration timelines


  • Brand and customer communication strategies


  • Change management plans


  • Post-deal performance metrics



Companies that invest in this forward-looking approach often realize synergies faster and retain more value.

Case Example: A UAE Logistics Firm Expanding into Saudi Arabia


Consider a Dubai-based logistics firm looking to acquire a Saudi company to expand its regional footprint. The feasibility study would include:

  • Market analysis in KSA for logistics demand


  • Regulatory review under Saudi investment laws


  • Financial modeling considering both UAE and KSA tax frameworks


  • Operational assessment of fleet capabilities and distribution hubs


  • Legal alignment between UAE-DIFC and Saudi corporate laws



By working with feasibility study advisors, the UAE firm ensures the deal structure is legally sound, strategically beneficial, and financially viable—avoiding hidden costs and integration delays.

As the UAE continues to cement its place as a regional economic powerhouse, mergers and acquisitions will remain a vital growth tool. But the real value lies not in the announcement of a deal, but in its successful execution. That success begins with a well-executed feasibility study built on a structured due diligence framework.

By leveraging the expertise of feasibility study advisors, UAE-based firms can make informed, confident decisions that align with their strategic vision. In a region where the pace of change is swift and competition fierce, a robust feasibility study isn't just advisable—it’s indispensable.

 

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