Can this business deliver the plan the valuation depends on?

Most due diligence tells you what a business owns, owes, and has promised. It does not tell you whether the business can actually execute its growth plan. That answer decides what happens after the deal.

The signal

OSCA reads the same business from four seats, and finds where they diverge.

It reads the organisation from the seats that set the plan and the seats that deliver it. Where those readings diverge is the earliest reliable signal of execution risk, and it never shows up in the accounts.

Seven capability streams · Four seats · Colour is maturity

	Exec / Board	CRO / Sales	Ops / Delivery	Div / BU Head
Strategy & Planning
Management
Process
Organisation
Knowledge & Skill
Sales Enablement
Sales Channels

lowhigh

The finding is not the weak cells. Anyone can find a weak function. The finding is the ringed row: where the same capability reads strong from one seat and weak from the next. That divergence, located to the exact capability, evidenced by four readings rather than one opinion.

If you are weighing a business and the numbers do not tell you whether it can deliver, that is the gap OSCA reads.

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