Purchase Price Allocation in M&A
April 20, 2026
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What Is Purchase Price Allocation and Why It Matters in M&A Purchase price allocation (PPA) is the accounting and tax process by which a buyer
Transaction analysis, market data, and sell-side process intelligence for founders evaluating or preparing for a liquidity event.
What Is Purchase Price Allocation and Why It Matters in M&A Purchase price allocation (PPA) is the accounting and tax process by which a buyer
The Check That Arrives After Closing The wire hits the account. The purchase agreement is signed. The attorneys shake hands, the advisors send their invoices,
Seller financing in M&A represents one of the most versatile tools in the dealmaker’s toolkit, yet it remains misunderstood by many business owners approaching a
Private equity buyers rarely write a check for 100% cash at closing. Instead, they structure deals with a blend of cash consideration, debt financing, and
Non-compete agreements serve as critical protective mechanisms in mergers and acquisitions, designed to preserve transaction value by preventing sellers from immediately re-entering the market and
Escrow mechanisms stand as one of the most critical risk allocation tools in mergers and acquisitions. When a buyer acquires a company, the transaction closes
Selecting a business broker to represent your company sale or acquisition ranks among the most consequential decisions in the transaction lifecycle. The wrong broker can
When preparing to sell a business, one of the first questions owners ask is how much they’ll pay in fees. The answer depends on who
Founders seeking growth capital face a binary choice that will shape their company’s trajectory for years: private equity or venture capital. While both deploy institutional
Annual Recurring Revenue (ARR) represents the value of recurring revenue a business expects to generate over a 12-month period, normalized from subscription contract terms. For
Seller’s Discretionary Earnings (SDE) represents the total financial benefit a single owner-operator derives from a business in a given period. Unlike EBITDA or net income,
When a mid-market software company’s CFO casually mentioned an upcoming transaction to a trusted senior developer in 2023, the owner assumed discretion was implied. Within
The decision to sell to private equity represents one of the most consequential moments in a founder’s career. While PE firms bring capital, operational expertise,
The decision to sell a business rarely arrives with perfect timing. Yet there exists an optimal window, typically spanning 18 to 36 months, when market
Home / Resources / Sell-Side Due Diligence SELL-SIDE M&A ADVISORY Sell-Side Due Diligence: How Proactive Preparation Protects Valuation and Accelerates Closing Every issue a buyer
When you’re looking at financial metrics, it’s easy to get lost in the details. EBITDA focuses on operating performance, while net income shows the whole
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