Tech M&A valuations depend on both financial metrics (revenue, margins, retention) and intangible assets like intellectual property, customer relationships, and proprietary systems. While financials set the valuation floor, intangible assets influence how defensible and transferable performance is post-acquisition. These assets

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Tangible performance mainly sets the valuation floorWhy intangible assets carry weight in software transactionsA practical way to categorise intangible valueHow to actually value intangible assetsIntangible assets as a negotiation leverBalance drives fair valuations

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