According to PwC\u2019s M&A 2025 mid-year trends report, deals dipped in H1 2025 compared to the same period last year.<\/p>\n
<\/p>\n
Volumes were down by 19% and values by 12.3%. Despite seemingly favourable market conditions, buyers exercised greater caution in the face of uncertainty fuelled by ongoing regional conflicts, US policy on tariffs and continued rapid technology changes influenced by AI.<\/p>\n
In this climate, valuation experts play a critical role and their capability is dependent upon them understanding the context of the deal. We\u2019re not just number crunchers \u2013 we\u2019re translators of commercial reality. Whether it\u2019s assessing goodwill, intellectual property, or contingent liabilities, our job is to help legal teams support and protect their clients by bridging the gap between expectation and defensibility.<\/p>\n
We\u2019ve seen the downside risk if any of the key players don\u2019t bring their A-game.<\/p>\n
As an example, a recent tech startup acquisition collapsed when the buyer\u2019s valuation was challenged post-completion, triggering litigation over earn-out terms.<\/p>\n
Valuation isn\u2019t just about price \u2013 it\u2019s about timing, assumptions, and legal clarity. How do you value a SaaS business with deferred revenue and churn risk? Or a family-owned manufacturer with legacy contracts?<\/p>\n
These aren\u2019t academic questions. They\u2019re the kinds of issues that can derail deals or, at worst, end up in disputes and legal action, if not handled effectively. That\u2019s why law firm partners depend on valuation experts who can anticipate problems and disputes before they happen and understand how to mitigate risk.<\/p>\n","protected":false},"excerpt":{"rendered":"
According to PwC\u2019s M&A 2025 mid-year trends report, deals dipped in H1 2025 compared to the same period last year.<\/p>\n","protected":false},"author":2,"featured_media":655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts\/653","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/comments?post=653"}],"version-history":[{"count":2,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts\/653\/revisions"}],"predecessor-version":[{"id":656,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts\/653\/revisions\/656"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/media\/655"}],"wp:attachment":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/media?parent=653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/categories?post=653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/tags?post=653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}