In technology mergers and acquisitions, whether buying or selling a software or tech company, the valuation process extends beyond just financial metrics. Metrics like revenue, ARR, retention rates, profit margins, and capital use are fundamental, serving as key indicators of risk and value. Yet, there’s an additional, often overlooked aspect: intangible assets. These assets don’t always appear in financial statements clearly and can remain undervalued if not properly identified and explained, yet they play a crucial role in shaping the overall valuation landscape.
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