Sellers who wait for the buyer’s request list lose negotiating time. Before opening a data room, rebuild a twelve-month working-capital bridge that explains every material swing in receivables, inventory, and payables. Buyers in Taiwan almost always price deals on a normalized working-capital target.
Related-party rents and management fees should be scheduled with contracts attached. Informal arrangements that looked fine inside the family group become negotiation chips once an outside buyer arrives.
Tax assessments and open correspondence with the Bureau belong in a single folder with status notes. Surprises here stall letters of intent more often than soft revenue forecasts.
If Smartnetlab has audited the company previously, ask early whether a bring-down review of the interim period is useful. A short update letter can reassure lenders funding the purchase without a full re-audit.