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GTM Due Diligence

The Altius 23-topic commercial assessment framework

The Altius 23-topic framework is a structured method for assessing a company's entire revenue engine — from proposition and pricing through to sales execution and operations. It combines the rigour of a strategy consultant with the depth of a commercial-excellence specialist.

In one line

One framework, 23 topics, four groups — a complete, benchmarked view of commercial capability, with nothing left to instinct.

Why a framework

Under deal pressure, the biggest risk in assessing a revenue engine is a blind spot — an area that never got examined because time ran out or no one thought to ask. A framework removes that risk. It ensures every engagement covers the same ground, to the same depth, and produces a view that is consistent, benchmarked and comparable across deals.

The four groups

The 23 topics are organised into four connected groups that follow the logic of the revenue engine — from what you sell, through who you sell to, to how you sell and how you scale.

GroupFocusRepresentative topics
A · Proposition & PricingOffer & monetisationCVP & market fit · Product lifecycle · Differentiation · Packaging & bundling · Pricing model & levels
B–D · Market & DemandTargeting & pipelineICP & segmentation · GTM strategy · Brand & positioning · Marketing & demand generation · Lead management
E–G · Sales EngineExecution & retentionPipeline & forecasting · Sales methodology · Customer acquisition · Account growth · Churn & customer success
H–L · OperationsEnablement & scalePeople & leadership · Incentives & comp · Scaling · Sales tools & CRM · Governance · Commercial terms · Cadence & KPIs

How each topic is assessed

The method

Each topic is evaluated against evidence and benchmarks, then rated — so the output is a defensible, comparable picture rather than a set of impressions.

From assessment to plan

The topic-level ratings roll up into a clear view of capability and, crucially, of where the constraints on growth actually sit. That view feeds directly into a commercial value creation plan — the prioritised, quantified set of workstreams that turn the diagnosis into growth.

A note on scope. This guide reflects how Altius Partners approaches gtm due diligence for private equity as of 2026. Every engagement is tailored to the specific value thesis, sector and timetable, and this is not a substitute for transaction-specific advice.

Frequently asked questions

What does the framework cover?

The full commercial function across four groups — proposition and pricing, market and demand, the sales engine, and operations — spanning 23 individual topics.

How is it different from commercial DD?

Commercial DD assesses the external market. This framework assesses the internal revenue engine — the ability of the company itself to capture the opportunity.

How long does an assessment take?

A focused assessment is typically completed in two to four weeks.

Is the framework proprietary?

Yes. It is the Altius method, combining strategy-consulting rigour with commercial-excellence depth, refined across many private-equity engagements.

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