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Multiples, models, and IC discipline

Valuation & Modelling

Practitioner reference on the valuation workstream: LTM adjustments, ARR quality, the Rule of 40, multiples, DCF discipline, and the cohort math that moves an IC view.

9 min · vc, corp-dev, corp-finance, strategic

LTM Adjustments Explained

Understanding LTM adjustments: a guide for M&A professionals on quality of earnings, EBITDA normalizations, and adjustments that withstand scrutiny.

9 min · vc, corp-dev, corp-finance, strategic

ARR Quality Assessment for SaaS Targets

Framework for assessing Annual Recurring Revenue (ARR) quality in SaaS M&A targets, focusing on contractual terms, billing practices, expansion revenue, and cohort analysis.

9 min · vc, corp-dev, corp-finance, strategic

Rule of 40 — A Deep Dive

Explores the Rule of 40: its mechanics, cash-based recalculations, and limitations for growth-stage SaaS companies.

9 min · vc, corp-dev, corp-finance, strategic

SaaS Valuation Multiples — Where the Market Sits

Analysis of SaaS valuation multiples in public and private markets, reviewing comparable selection, and outlining the typical discount layers applied by M&A buyers.

9 min · vc, corp-dev, corp-finance, strategic

DCF Modelling for Tech Targets

Building defensible DCF models for high-growth tech targets requires discipline in terminal value, WACC, and anticipation of committee challenges.

9 min · vc, corp-dev, corp-finance, strategic

Working Capital Normalisation in Valuation

Understanding working capital normalisation in M&A valuation, including methodologies for establishing a target working capital peg and managing complex current asset/liability considerations.

9 min · vc, corp-dev, corp-finance, strategic

Customer Cohort Analysis for Valuation

Understanding customer cohort analysis for valuation: net retention, churn vs. contraction, and mitigating seller-induced distortions.

9 min · vc, corp-dev, corp-finance, strategic

Earn-Out Modelling and Fair Value

Understanding earn-out fair value, buyer integration into headline valuation, and the role of options theory in assessing these contingent consideration structures in M&A.

Next step

Pressure-test the model the way the IC will.