By stunningly many and an increasing number of acquisitions the sellers consciously and systematically attempt to inflate the value of the business through all kinds of manipulations and misrepresentations. A prophylactic due diligence investigation may also here prove a very good investment. Misrepresentations include overly optimistic budgets and the inclusion of orders, that are still conditional or even not pending, overdue write-offs, air invoices, non-existent stock, non-divulgence of impending losses and major risks etc.