Katten LLC (華天合同会社)
M&A Advisory Services Fee Schedule
July 1, 2026
Daniel Rudy Katten, Representative Member (代表社員)
2F, 5-3-26 Honmachi, Joetsu City, Niigata
info@katten.earthService Overview
Katten LLC is a data engineering and post-merger integration (PMI) specialist firm based in Joetsu City, Niigata Prefecture. Operating in accordance with the SME M&A Guidelines (3rd Edition) issued by the Small and Medium Enterprise Agency, we specialize in pre-M&A data preparation, data due diligence, data discovery and clarification support during the M&A process, and post-M&A data integration implementation. Matchmaking, negotiation, and final contract closing are handled by partnering registered M&A advisors and the Niigata Prefecture Business Succession & Transfer Support Centre, with Katten participating as a data specialist. Where Katten's data work contributes to a completed transaction, a closing fee is earned as described in Service 2. Our primary market is small and medium-sized manufacturers, logistics companies, and food & agricultural processors in the Joetsu and Niigata region.
Service 1 | Pre-M&A Data Preparation & Data Due Diligence
For sellers: We organize and make visible a target company's operational data (inventory, sales, procurement, accounting, customer records) to prepare it for presentation to potential buyers. For buyers: We investigate the target company's data environment and deliver a Data Quality Assessment Report to support M&A decision-making. This service is provided as a standalone fixed-fee engagement, independent of whether a transaction ultimately completes.
| Scale | Scope / Duration | Fee (excl. tax) |
|---|---|---|
| Small (≤20 employees) | Up to 5 data sources / 1–2 months | ¥1,500,000 – ¥3,000,000 |
| Mid-size (20–50 employees) | 6–15 data sources / 2–3 months | ¥3,000,000 – ¥6,000,000 |
| Large (50+ employees) | 16+ data sources / 3–4 months | ¥6,000,000+ (quote on request) |
* Fees vary based on data complexity, system configuration, and client cooperation level.
* Initial consultation and brief data diagnostic (up to 2 hours) provided at no charge.
* This service is contracted independently from any FA or intermediary agreement.
* Payment terms: 50% on engagement commencement, 50% on delivery.
Service 2 | Data Discovery & Clarification Support During M&A Process (Specialist Collaboration)
Katten does not currently provide standalone FA or intermediary services for matchmaking, negotiation, LOI signing, or final contract closing. These stages are managed by the Niigata Prefecture Business Succession & Transfer Support Centre or a partnering registered M&A advisor. Within their engagements, Katten participates as a data discovery and clarification specialist. Where Katten's contribution assists in bringing a transaction to completion, a closing fee is earned as defined below.
Process-stage fees (time & scope)
| Service | Contract Type | Fee (excl. tax) |
|---|---|---|
| Data enquiry, document organization & ambiguity resolution during negotiation process | Hourly or fixed-scope contract | ¥50,000/hour or fixed quote |
| Data-side support during due diligence (document preparation, organization & explanation assistance) | Fixed-scope contract (may be combined with Service 1) | Per Service 1 fee schedule |
Transaction closing fee (payable on deal completion)
| Basis | Description | Fee (excl. tax) |
|---|---|---|
| Fixed closing fee | A fixed fee payable at closing where Katten's data DD and advisory work contributed to the successful completion of the transaction. | ¥500,000 – ¥1,000,000 (by negotiation based on deal scale & contribution) |
| Collaboration share of FA success fee | Where agreed in advance with the lead registered FA/intermediary, Katten receives a defined share of their success fee as compensation for specialist data contribution. | 5–10% of lead FA success fee (per written collaboration agreement) |
* The closing fee is established in a written collaboration agreement with the lead FA/intermediary prior to engagement.
* This service is not standalone FA or intermediary work. It is always provided in collaboration with a registered FA/intermediary.
* Valuation, legal, financial DD, and final contract work are handled by the lead FA/intermediary and partnering licensed specialists.
* Complaints & enquiries: info@katten.earth (Weekdays 9:00–18:00 JST)
Service 3 | PMI Implementation Support (Data Integration & System Migration)
Following M&A completion, we provide data integration, business system migration, and data warehouse construction under a separate monthly contract with the acquiring party. This is our most established core service, delivered independently from the FA or intermediary agreement.
| Item | Scope | Fee (excl. tax) |
|---|---|---|
| Monthly base fee | Data integration design, implementation & project management | ¥1,000,000 – ¥1,500,000 / month |
| Standard engagement | 3–6 months (through to maintenance handover) | By negotiation |
| Maintenance & support (post-handover) | Monthly monitoring & incident response | ¥200,000 – ¥500,000 / month |
* This service is also available as a standalone engagement independent of any M&A transaction.
* Payment terms: end-of-month invoice, paid the following month.
M&A Process — Katten's Current Scope of Involvement
The following table maps our current involvement against the M&A process stages defined in Chapter II, Section 4① of the SME M&A Guidelines (3rd Edition).
Stages not currently provided by Katten are referred to partnering registered advisors.
| M&A Process Stage | Katten's Involvement | Contract Type |
|---|---|---|
| Initial consultation & strategy | Initial data environment assessment, M&A data preparation advisory | Free / fixed-fee contract |
| Valuation | Not provided — referred to partnering tax accountant / CPA | External referral |
| Matching | Not provided — handled by registered FA/intermediary or Business Succession Centre | Referred to partner |
| Negotiation & LOI | Not provided — handled by registered FA/intermediary | Referred to partner |
| Data DD & due diligence support | Operational data investigation, organization, quality assessment & ambiguity resolution (legal/financial DD referred to partnering specialists) | Fixed-fee (standalone) |
| Final contract & closing | Not provided — handled by registered FA/intermediary and partnering attorney * Closing fee received where Katten's data work contributed to deal completion | Service 2 closing fee |
| PMI (post-merger integration) | Data integration, system migration, data warehouse construction & ongoing maintenance | Monthly contract (standalone) |
Additional Information
| Complaints & enquiries | info@katten.earth (Weekdays 9:00–18:00 JST) |
| Partnering specialists & network | Valuation: tax accountant / CPA | Legal: attorney / judicial scrivener | FA/intermediary: Niigata Prefecture Business Succession & Transfer Support Centre, registered M&A advisors | Administrative support: 3 subcontracted staff based in Kansai |
| Service area | Niigata Prefecture (priority: Joetsu, Nagaoka, Niigata City). Remote engagements available. |
| Target industries | Small and medium-sized manufacturers, logistics firms, food & agricultural processors, and local craft industries in the Joetsu and Niigata region. |
| M&A dedicated staff | 1 specialist (Daniel Rudy Katten) + 4 administrative support staff (subcontracted) |
| Anti-social forces policy | We do not engage in any transaction with parties deemed to be antisocial forces. |
— End of document —
Katten LLC (華天合同会社) | Representative Member: Daniel Rudy Katten