Is occupancy stable across the full school or care year?
Compare occupied places or teaching hours by month, fee income, subsidies, waiting-list conversion, staff ratios and the contribution of each programme. Normalise one-off grants and owner teaching before valuing maintainable earnings.
Which cantonal approvals and staff qualifications must be reconfirmed after the acquisition?
Review cantonal approvals, inspection reports, staff qualifications, family or client contracts, data protection, room capacity and the lease. Confirm which permissions follow the operation and which require a new responsible person.
How much enrolment depends on the current director or a small number of referrers?
The main risks are dependence on the current educational lead, weak conversion of waiting lists, staff shortages and premises that cannot support the advertised capacity.
How should families, learners and employees be told about the change?
Plan who informs families and commissioning bodies, how records and timetables move, who holds professional responsibility and how the buyer is introduced before the seller steps back.