How do you implement the "Empty Shell" approach in Carve-out projects?

We apply the "Empty Shell" approach, widely regarded as the safest method for corporate divestitures. In this method, we create a data-free "empty" target system by replicating the configuration and developments (Workbench/Customizing) of the source SAP system. Subsequently, we migrate only the Master Data and Transactional Data specific to the divested entity using specialized filtering algorithms. This ensures the separated entity continues in a "familiar" system environment but with a completely clean data set.

How do you manage "Historical Data" migration during Carve-outs or Mergers?

Data depth is the critical decision in M&A projects. As Finpro, we offer three scenarios: 1. Open Items Only: The fastest transition, migrating only open balances. 2. Full History: Migration of all financial records (at document level) for the last 10 years for statutory compliance. We ensure 100% data integrity using SLO (System Landscape Optimization) tools. 3. Hybrid Approach: Full migration for financial data, while migrating logistics data as open items only.

How are IT systems managed during the TSA (Transitional Service Agreement) process?

When a company is divested, IT separation may not happen immediately, requiring the seller to support the buyer for a defined period (TSA Period). During this sensitive phase, Finpro implements "Logical Separation" techniques. By restructuring Authorization matrices, we restrict the separated entity's access to the parent company's data, eliminating KVKK and GDPR compliance risks.

How do you structure the "Harmonization" process in Mergers?

The biggest challenge when consolidating two different SAP systems is the standardization of disparate processes and Master Data (Customer/Material codes). Instead of a risky "Big Bang" approach, Finpro first conducts "Process and Data Harmonization" workshops to create a unified "Global Template" and then executes the data migration onto this clean structure.

Do you implement "Data Scrambling" for data privacy and competition law?

Yes. Ensuring real data remains invisible is vital, especially during testing or sales to competitors (Divestiture). When copying data from the Production system to Test environments or during a carve-out, we mask sensitive data—such as customer names, pricing, and salaries—using "Data Scrambling" technologies. This protects trade secrets while project teams work securely.

Corporate Restructuring

SAP Merger and
Carve-out Consulting

Execute mergers, acquisitions, demergers, asset transfers and intra-group restructurings in alignment with your SAP organizational structure, financial data, master data, operational processes and integrations.

Request an SAP M&A Impact Assessment

Explore the Service Scope

SAP ECC and S/4HANA | Mergers and Acquisitions | Carve-outs and Divestitures | Selective Data Transition | Controlled Go-Live

From Legal Structure to SAP Architecture

Corporate restructuring requires a redesigned SAP architecture

Mergers, demergers, partial or full business transfers, asset disposals and intra-group restructurings are enterprise transformation programs that affect SAP organizational structures, data models, reporting architecture and integrations.

SAP merger and carve-out consulting covers the implementation of decisions related to mergers, acquisitions, carve-outs, demergers and intra-group restructuring across the SAP organizational structure, financial architecture, master and transactional data, integrations and go-live planning.

Finpro manages impact assessment, target architecture, data transition, financial reconciliation, cutover and stabilization activities end to end across SAP ECC and SAP S/4HANA environments.

M&A and Corporate Restructuring Scenarios

Tailored SAP transition approaches
for different corporate transactions

Mergers and

Consolidation

We plan the consolidation of multiple company codes, organizational structures or SAP systems within a common financial and operational framework.

Scope includes:

Consolidation of company codes
Development of a common chart of accounts
Harmonization of financial reporting structures
Deduplication of customer, supplier and material master data
Migration of inventory, fixed assets and open items
System and process consolidation

Post-Acquisition

SAP Integration

We manage the integration of an acquired company into the existing global SAP template, group processes or target operating model.

Scope includes:

Definition of the target organizational model
Alignment with the group chart of accounts and reporting standards
Master data and process harmonization
Local regulatory and localization requirements
Bank, e-document and third-party integrations
Design of user, role and authorization structures

Divestitures and

Carve-outs

We establish a controlled SAP separation program for a company, business unit, product group or plant that is being sold, divided or made operationally independent.

Scope includes:

Establishment of the target system or company structure
Definition of the data scope to be separated
Data selection by company code, plant or business unit
Separation of financial and logistics data
Separation of integrations and user access
Day 1 readiness for independent operations

Intra-group Restructuring

and Transfers

We manage the SAP impact of company, plant, business line, asset or operational transfers carried out without a legal merger.

Scope includes:

Intercompany transfer of plants and operations
Transfer of asset, inventory, customer and supplier balances
Redesign of profit center and cost center structures
Remodelling of intercompany receivables and payables
Update of consolidation hierarchies
Adaptation of the transfer pricing structure

End-to-End Coverage

Managing every SAP layer affected
by the corporate transaction

Organization and Corporate Structure

Company codes, controlling areas, plants, storage locations, sales organizations, purchasing organizations, profit centers and cost centers are assessed according to the target operating model.

Finance and Reporting

The chart of accounts, parallel ledgers, open items, fixed assets, tax processes, financial statements, consolidation and management reporting structures are adapted to the new organization.

Master Data and Transactional Data

The migration scope is defined for customer, supplier, business partner, material, fixed asset and bank master data, together with financial and logistics transaction data.

Logistics, Inventory and Costing

Inventory, batch and serial numbers, production orders, purchasing and sales documents, product costs and Material Ledger impacts are analyzed together.

Integration and Technical Architecture

Connections with banks, e-transformation systems, warehouse automation, human resources, reporting platforms and other third-party systems are adapted to the target architecture.

Access, Data Privacy and Control

User roles, segregation of duties, access to sensitive data, data retention rules and audit trails are managed through controlled processes throughout the project.

Selecting the Right Transition Model

The right SAP transition approach depends on the nature of the corporate transaction

The appropriate transition model is determined by assessing the target system, transaction timeline, data volume, operational independence and historical data requirements.

Organizational Transformation Within the Existing SAP System

Company codes, plants, profit centers or other organizational units are consolidated, transferred or restructured within the existing SAP system.

Best suited for:

Group companies operating within the same SAP system
Scenarios requiring limited technical separation
Retention of a common process and data model

Integration into the
Target SAP Template

The acquired company is transitioned into the existing group SAP template or a common target operating model.

Best suited for:

Organizations with an established global or group SAP template
Acquisitions where process standardization is a priority
Transitions to a shared reporting and control framework

New Target System and
Selective Data Transition

The relevant organizational scope and data belonging to the separated company or business unit are selectively migrated to a new target system.

Best suited for:

Carve-out and divestiture projects
Cases requiring an independent SAP system
Migration of selected companies, periods or data sets
Selective retention of historical data

Phased Separation and

TSA Model

Where operations cannot be separated at once, logical and technical separation is completed in phases during the Transition Services Agreement period.

Best suited for:

Environments with numerous shared systems and integrations
Temporary service and data-sharing requirements
Separation of different business processes on different timelines

Controlled Transformation Program

From transaction decision to operational stability

Transaction and SAP Impact Assessment

The objectives of the corporate transaction, legal structure, target transition date, SAP systems, organizational units, processes, data and integrations are assessed.

Target Architecture and Transition Design

The target organizational structure, financial architecture, system landscape, transition model and data scope are defined.

System and Data Transformation

SAP configurations, organizational changes, data mappings, master data adjustments, developments and integrations are implemented.

Testing, Reconciliation and

Go-Live

Financial balances, open items, inventories, fixed assets, costs and key reports are compared with the source system. Mock migrations and cutover activities are executed.

Hypercare and

Stabilization

Following go-live, financial closing, logistics operations, integrations and user processes are monitored. Open issues are prioritized and resolved through a controlled stabilization process.

Why Finpro?

Combining financial process expertise with SAP transformation and transition experience

Finance-Centered

Transformation Approach

We address financial closing, costing, fixed assets, inventory, tax, reporting and data-transition impacts through a unified transformation plan.

SAP ECC and

S/4HANA Expertise

We design the organizational, data and process transformation using an architecture suited to the current and target SAP ECC or SAP S/4HANA environment.

IFRS and Turkish

Regulatory Expertise

We assess the target financial architecture against IFRS, the Turkish Tax Procedure Law, Turkish Financial Reporting Standards, statutory reporting requirements and group accounting policies.

Turkey Localization and

e-Compliance

We include the impact of corporate structure changes on e-Invoicing, e-Ledger, electronic tax declarations, banking integrations and other local compliance requirements within the project scope.

End-to-End Process

Coverage

We bring accounting, controlling, sales, procurement, production, inventory, human resources, technology and integration teams together within a unified project plan.

Testing and Cutover

Discipline

We manage data transition through reconciliations, mock migrations, business validation and controlled cutover activities.

Related Services

SAP services supporting your corporate restructuring program

SAP S/4HANA Conversion

Plan your merger or carve-out program together with an SAP S/4HANA transformation, addressing the target organization, system architecture and data model through a unified roadmap.

Explore the Service

SAP Financial Transformation

Redesign the chart of accounts, ledger structure, financial closing, costing and reporting processes in line with the target organizational model.

Explore the Service

SAP Rollout and Localization

Manage the integration of the acquired company into the global SAP template together with Turkey localization and local regulatory requirements.

Explore the Service

FAQ

Frequently Asked Questions About SAP Mergers and Carve-outs

The SAP merger and demerger project encompasses the application of merger, acquisition, demerger, carve-out, company sale, or intragroup restructuring decisions to the SAP organizational structure, financial architecture, master and transaction data, integrations, and reporting processes. Within the scope of the project, the target organization model, data migration approach, system configuration, reconciliation checks, cutover plan, and post-live stabilization are considered together.

A legal company merger refers to a change in legal entities and organizational structure. SAP system consolidation, on the other hand, involves bringing together multiple SAP systems, company codes, or organizational units under a common system and process architecture. Two studies can be conducted under the same program. The scope, dependencies, legal validity period, and live transition steps of each are planned separately.

The target system approach is determined by evaluating the operational independence needs of the divested entity, the receiving party's system landscape, transaction schedule, data volume, shared integrations and TSA requirements. Within the scope of the project, one of the following models can be applied within the existing system: logical separation, a new target system, integration with the receiver system or phased transition.

In the Empty Shell approach, the appropriate configuration and development scope from the source SAP system are transferred to the target environment without business data. The master and transaction data of the organization being spun off are transferred to the target system according to the defined selection and transformation rules. This approach is particularly suitable for carve-out projects where a significant portion of the existing SAP infrastructure will be preserved. Suitability is determined based on technical dependencies, data scope, licensing structure, target architecture, and migration schedule.

The historical data scope is defined by considering statutory retention periods, financial-audit requirements, operational needs, reporting expectations, data volume and target-system capacity.Available models may include:Open items and opening balancesHistorical data for selected fiscal yearsFull historical dataA hybrid model combining the target system with an archive or reporting layerMigration, archiving, viewing and access rules are defined separately for each data domain.

Data masking, anonymization, or scrambling methods can be applied in testing, parsing, and transition environments, depending on the project scope. Data fields to be protected, masking rules, user access, and control steps are determined in accordance with the company's information security policies, data classification model, and relevant legal requirements. Technical implementation is carried out in coordination with data security and legal teams.

Yes. A merger, carve-out, company-code consolidation or system-separation program can be planned together with an SAP S/4HANA transformation. The combined program aligns the target architecture, transformation approach, data scope, custom-development compatibility, localization requirements and go-live model through a common assessment. Program complexity and timeline risks are evaluated during the preliminary planning stage.

General ledger balances, customer and supplier open accounts, fixed assets, inventories, cost items, and key financial reports are compared between the source and target systems.The control process typically includes the following components:Number of data recordsFinancial balance reconciliationsOpen pen comparisonsInventory and asset controlsDocument sample testsBusiness unit approvalsRehearsal resultsAgreement criteria and acceptance tolerances are defined at the start of the project.

Changes to the company structure may affect tax identification number, company code, place of business, document series, bank accounts, integrator connections, and legal reporting parameters.e-Invoice, e-Archive Invoice, e-Delivery Note, e-Ledger, e-Declaration, and bank integrations are evaluated according to the legal validity date of the new company structure. The transition plan is prepared in coordination with relevant business units, integrators, and legal experts.

During the Transition Services Agreement period, user access, data sharing, integrations, operational responsibilities, and service durations are defined according to a temporary operating model.The TSA plan addresses the following areas:Separation of roles and responsibilities.Sensitive data accessLimitations on the use of shared systemsIntegration responsibilitiesMonitoring and recordingService level and escalation rulesTSA exit planThis structure contributes to the controlled management of data security and operational risks.

When technical and functional compatibility is ensured, company codes can be merged within the same SAP environment or restructured under a target company code. The assessment includes an analysis of chart of accounts, fiscal year variants, currencies, open items, fixed assets, inventories, cost structures, tax processes, document numbers, and integrations. The transition model is developed taking these dependencies and legal validity dates into account.

SAP recommends starting the impact analysis when the target organization model and process schedule begin to take shape. Early planning allows for the simultaneous consideration of Day 1 requirements, TSA needs, target system approach, data strategy, integration dependencies, and long-term architecture. This approach helps prevent critical decisions from becoming entrenched in the transaction date.

Assess the SAP Impact of Your Corporate Transaction Before the Transition Date

Let us assess the impact of your merger, acquisition, carve-out or intra-group restructuring program on the SAP organizational structure, financial data, business processes, integrations and go-live activities.

SAP Merger and
Carve-out Consulting

Corporate restructuring requires a redesigned SAP architecture

Tailored SAP transition approaches
for different corporate transactions

Managing every SAP layer affected
by the corporate transaction

The right SAP transition approach depends on the nature of the corporate transaction