A comprehensive Due Diligence (DD) study was conducted on KÜMAŞ, a company operating in Kütahya since 1972, as it is planned to be acquired by OYAK. As a result of detailed examinations conducted within the scope of technical consultancy services, a comprehensive evaluation report was submitted to OYAK, analyzing the current situation and potential risks. This study assessed KÜMAŞ's operational and technical infrastructure in accordance with international standards.