DRAFT v0.1 / FILE REF CDD/2026/UK-MID-MKT / INDEPENDENT REFERENCE - NOT M&A ADVICE
§ SECTOR
S4.

Consumer Commercial Due Diligence

Sector-specific CDD additions to the generic spine.

§ DIRECT ANSWER

Consumer Commercial Due Diligence: where the sector diverges from the generic spine, sourced to UK primary data.

Consumer brand CDD leans on DTC funnel economics, repeat rate, marketplace exposure. UK retail context via ONS Retail Industry.

§ 1.1Chapter II additions

  • DTC funnel: visits, CR, AOV
  • Repeat rate by cohort
  • Amazon / marketplace exposure %
  • Wholesale vs DTC split

§ 1.2Red flags

Amazon exposure >30% with no off-Amazon repeat rate is the classic DTC red flag of 2024-26.

VERIFIED 21 JUN 2026NEXT REVIEW 21 SEP 2026SRC: ICAEW CF; BVCA Industry Activity 2025-26

Marked-up by Oliver Wakefield-Smith. Draft v0.1, 21 June 2026.