📑 Micro-SaaS Acquisition Due Diligence Checklist
Standard 4-pillar technical and financial audit for subscription software acquisitions.
1. REVENUE INTEGRITY: Verify Stripe / ChartMogul raw webhook logs. Ensure ARR is not inflated by one-off lifetime deals (LTD) or uncollected failed rebills.
2. CODEBASE & TECH DEBT: Audit dependencies, open source licenses, AWS/Vercel hosting expenses, and database scalability bottlenecks.
3. CHURN & NRR: Confirm Net Revenue Retention is >90% and monthly logo churn is <4% to prevent leaky bucket attrition.
4. IP & ASSET TRANSFER: Domain, GitHub organization, Stripe merchant account, Trademarks, and Customer database ownership assignment.