Due Diligence analyses are becoming ever more important within the framework of investigating a company before a buyout or merger. Due Diligence analyses of the company performance and risks are the basis for the purchase and selling price negotiations. These analyses allow the investor to appraise and evaluate the company realistically before the purchase. In order to conduct this detailed analysis, financial indices based on past performance are central to the analysis. The methods, indices and processes can be summarized with a Market Due Diligence.