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IP on code: How it is structured before a sale

In 70% of cases, technical due diligence surfaces risks that were not visible from financial reporting alone — and these are the risks that move the final deal price. A significant portion of these risks stems from poorly structured intellectual property (IP) related to the company’s core software assets. For technology companies, the code base […]

Earn-out in IT deals: how to structure to avoid post-closing conflicts

In the current M&A landscape, earn-out provisions are present in approximately 30-40% of all technology transactions, a notable increase from pre-2020 levels. This trend reflects a widening valuation gap between buyers and sellers, often driven by market volatility or differing growth projections, particularly within the SaaS and specialized IT services sectors. For shareholders seeking an […]