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Understanding the valuation of intangible assets in tech deals

DATE POSTED:February 12, 2026

In a technology M&A deal, whether you are acquiring or selling a tech or software business, valuation rarely hinges on a single dimension. Financial performance, growth efficiency, and cash flow durability remain the backbone of any transaction. In practical terms, this means metrics such as revenue and ARR, retention as a proxy for revenue quality, […]



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