Current status of DD (due diligence)

<Current status of DD (due diligence)>
Overseas? In Japan?

Due diligence related to legal affairs, finance, business, human resources, and the environment is conducted in M & A.
Factors affecting the performance after M & A are diverse and will increase and become more fragmented over time.
For buildings owned by the target company and business
At the present stage, most is that the price is calculated based on existing basic data.
Is it right that value evaluation be performed based only on existing data?