Thursday arrived again, marking the scheduled meeting for Martin's hotel merger case.
The conference room today was even larger than last time.
In addition to the client, Karl Fischer, several accountants from KPMG's New York branch had also arrived at Pearson Hardman. KPMG, one of the "Big Four" accounting firms founded in 1897 with over 150,000 employees globally, specializes in financial and auditing services for corporations and high-net-worth individuals.
The KPMG team included a project lead, four certified accountants, and two assistants, responsible for auditing both parties' financials in the merger. Once everyone settled in, Martin stood up, buttoned his tailored Savile Row suit, and took the podium as the lead attorney.
"Let's begin. First, we'll hear KPMG's latest updates," he said, skipping formalities. The room, filled with professionals billing by the hour, required efficiency.
The KPMG project lead took the stage, projecting a polished PowerPoint. For the next hour, the meeting droned on with financial metrics: assets, cash flow, liabilities, brand value. While the team endured the monotony, Karl Fischer's attention waned.
Martin, however, stayed sharp. When the KPMG lead displayed a suspiciously smooth revenue curve for the target hotel chain, Martin raised a hand. "Is this normal? It looks artificially stable." The lead possibly dismissed it as typical for conservative, legacy hoteliers.
But now as Martin pointed at it , the lead added, "Perhaps this is new to you, Mr. Scott. This merger will be a learning experience."
The room froze.
Martin's eyes narrowed. At 25, he'd faced skepticism before, but not since securing high-profile clients like Facebook and Reddit. And this looked like a challenge to his authority, one he would have to crush.
"In 1997, Hilton acquired Ocean International Resorts. What was Ocean's revenue curve for the prior decade?" he demanded.
When the lead faltered, Martin pressed: "Hyatt's 2001 purchase of Mint Volcano Hotels? Accor's acquisitions of Century and Zenith?"
Silence.
Martin strode to the whiteboard, plotting three volatile revenue curves from memory. "These are actual historical data from major hotel mergers. Now, with your 'experience,' tell Mr. Fischer: Does Molie Hotel's revenue look natural?"
The KPMG lead sweated. Martin's graphs—verifiable via public filings—left no room for rebuttal.
"Details… not… relevant to today's agenda," the lead stammered.
"Answering financial queries is your job," Martin snapped. "Or are you implying I've overprepared for Mr. Fischer's case?"
He turned to the team. "Someone else take over. Let's hope next time, KPMG comes prepared."
The room buzzed. Karl Fischer watched, intrigued. The KPMG team exchanged uneasy glances, while Pearson Hardman associates hid smirks.
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*note*
a few more small chapters before normal length
(End of Chapter)