Technology & SaaS M&A

Insights into tech and SaaS dealmaking, with analysis of recent acquisitions, M&A trends, sector deep dives, founder interviews, and more.
Technology & SaaS M&A
January 15, 2026

SaaS revenue recognition in M&A: How to get it right

Learn how SaaS revenue recognition may impact diligence, deal terms and value, and how founders can reduce risk before selling.

Image to illustrate the article: SaaS revenue recognition in M&A: How to get it right
The M&A Letter of Intent Explained for Founders

The M&A Letter of Intent Explained for Founders

A founder’s guide to M&A letters of intent: what they are, why they matter, and how to negotiate them.
When to Sell Your Business: The M&A Consideration Stage

When to Sell Your Business: The M&A Consideration Stage

Explore the strategic signals that might suggest it could be the right time to sell your business: timing, readiness, inbound interest, and competitive pressure.
NRR in SaaS: What Is It and Why It Matters for a Tech Business?

NRR in SaaS: What Is It and Why It Matters for a Tech Business?

Understand Net Revenue Retention (NRR) in SaaS—how to calculate it, why it matters for growth and valuation, and when it can give a misleading signal.

Cross-Border M&A in 2025: Insights for Sellers

Thinking about going global in 2025? This guide breaks down what tech founders need to know about cross-border M&A.
Understanding SaaS M&A: What Makes These Deals Different

Understanding SaaS M&A: What Makes These Deals Different

A strategic guide for SaaS founders preparing to sell. Learn how to position your company, evaluate buyers, and structure a successful software exit.
Tech M&A Trends: Inside the 2025 Deal Landscape

Tech M&A Trends: Inside the 2025 Deal Landscape

Tech M&A is rebounding in 2025, with mid-market activity rising in SaaS, AI, and infrastructure. Explore key trends.
Sell-Side M&A: An In-Depth Guide for Tech & SaaS Founders

Sell-Side M&A: An In-Depth Guide for Tech & SaaS Founders

A step-by-step guide to the sell-side M&A journey for tech and SaaS founders, from consideration to closing and post-sale transition.
Key Tech M&A Deals of 2024–2025: What Mattered and Why

Key Tech M&A Deals of 2024–2025: What Mattered and Why

Explore our selection of key tech M&A moves from the past year with takeaways on strategy, valuation, and fit.
Image illustrating the article: SaaS Multiples: Valuation Benchmarks for 2025

SaaS Multiples: Valuation Benchmarks for 2025

See how founders can interpret market signals, benchmark their metrics, and position for premium outcomes.

Explore our latest news & insights

AI wrappers
News & Trends
1/29/2026

The AI Wrappers Debate: How to Value Them?

The AI Wrappers Debate: How to Value Them?

Read L40°’s take on the AI wrapper debate and how investors and acquirers actually decide whether an AI product qualifies as SaaS.
Image to illustrate the article Webinar: Why valuation of intangible assets matters in tech M&A

Valuation of intangible assets

Webinar: Why valuation of intangible assets matters in tech M&A

Learn how to surface intangible assets in tech M&A. See how software, IP, and know-how drive valuation, fair value, and stronger exit outcomes.
Image to illustrate the article: SaaS revenue recognition in M&A: How to get it right

SaaS revenue recognition in M&A

SaaS revenue recognition in M&A: How to get it right

Learn how SaaS revenue recognition may impact diligence, deal terms and value, and how founders can reduce risk before selling.

Where You Can
Find Us

With offices in Miami, Lisbon and Madrid, L40° bridges global markets to deliver impactful results. Our expertise and international reach ensure every transaction is handled with the highest level of professionalism and care.

CONTACT US

Where You Can
Find Us

With offices in Miami, Lisbon and Madrid, L40° bridges global markets to deliver impactful results. Our expertise and international reach ensure every transaction is handled with the highest level of professionalism and care.

CONTACT US