Insights

Perspective on deal research and diligence

Notes from the deal desk on underwriting, market structure, and the diligence questions that actually move a thesis.

Diligence & Underwriting

Most Vertical Market Software Deals Are Underwritten Wrong From Day One

Why the horizontal SaaS playbook misprices growth, customer concentration, switching costs, and market size in vertical market software, and what to underwrite instead.

March 31, 2026 Read Article →
Deal Sourcing

How to Build a Buyer Universe for a Lower Middle-Market Sale

Most buyer lists get built backwards, starting from who the banker already knows instead of who actually has a reason to pay up. Here is a better method.

April 12, 2026 Read Article →
Screening & Analysis

Reading a CIM in 30 Minutes: What Actually Matters

A confidential information memorandum is written to be persuasive, not neutral. Here is what to look for in the first pass, and what almost always gets left out.

April 24, 2026 Read Article →
Market Research

TAM/SAM/SOM Sizing for Niche B2B Software: A Practical Method

Top-down market research reports are built for consumer categories and large horizontal markets. Niche B2B software needs a bottom-up count instead.

May 6, 2026 Read Article →
Financial Modeling

The LBO Model Assumptions That Actually Move Returns

Junior analysts spend the most modeling time on operating assumptions. In most lower middle-market deals, leverage structure and multiple assumptions do more work than the operating case.

May 18, 2026 Read Article →
Diligence & Underwriting

What a Normalized EBITDA Bridge Should (and Shouldn't) Include

The gap between reported and adjusted EBITDA is where a surprising amount of deal risk hides. A framework for telling a legitimate addback from a negotiating position.

May 30, 2026 Read Article →
Investment Committee

Writing an IC Memo That Survives Partner Questions

The memos that survive an investment committee meeting are the ones that anticipated the hardest question in the room before anyone had to ask it.

June 11, 2026 Read Article →
Independent Sponsors

Due Diligence Checklist for Independent Sponsors Without an In-House Analyst

Independent sponsors need a capital-partner-ready diligence package without the analyst bench a fund has. Here is what actually needs to be ready, and in what order.

June 23, 2026 Read Article →
Corporate Development

What Corporate Development Teams Get Wrong About Target Screening

Corporate development teams often screen for strategic fit first and financial discipline second. That ordering is backwards, and it shows up in the deals that get championed but never close.

July 5, 2026 Read Article →
Diligence & Underwriting

Customer Concentration in Vertical Market Software: When It's Actually a Moat

A follow-up to our piece on underwriting vertical market software. A framework for telling genuine concentration risk apart from concentration that is actually evidence of a durable moat.

July 17, 2026 Read Article →
Diligence & Underwriting

Net Revenue Retention Is the Wrong Metric for These Deals

A follow-up to our piece on underwriting vertical market software. Net revenue retention was built for horizontal SaaS. Here is what to look at instead in a true vertical market.

July 29, 2026 Read Article →
Financial Modeling

Comps and Precedent Transactions: Building a Defensible Set in a Thin Market

When a true comp set has two or three names in it, false precision is worse than an honestly wide range. A method for building a defensible valuation view anyway.

August 10, 2026 Read Article →
Sell-Side Advisory

Sell-Side Prep: What Boutique Banks Should Have Ready Before Buyer Outreach

The same set of gaps slows down most lower middle-market sale processes. A checklist for what should be ready before a single buyer conversation starts.

August 22, 2026 Read Article →
Financial Modeling

The Net Working Capital Peg: Where Lower Middle-Market Deals Actually Fall Apart Post-Close

The working capital peg looks like boilerplate and is one of the few deal terms that reliably gets renegotiated after signing. Five inputs that actually decide who owes what at true-up.

August 24, 2026 Read Article →
Diligence & Underwriting

How to Actually Measure Switching Costs in Vertical Market Software

Every vertical market software CIM asserts high switching costs, and almost nobody tests the claim before underwriting it. Five signals that are actually measurable in diligence.

August 27, 2026 Read Article →
Diligence & Underwriting

Founder-Owned Software Diligence: The Red Flags EBITDA Add-Backs Don't Catch

The EBITDA add-backs are the well-covered part of founder-owned diligence. The red flags that surface late have nothing to do with the income statement.

August 30, 2026 Read Article →
Diligence & Underwriting

Structuring Customer Reference Calls So They Actually Surface Diligence Signal

The standard reference call confirms the CIM instead of testing it. Five ways to restructure the calls already happening so they actually reveal renewal friction and vendor risk.

September 2, 2026 Read Article →

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