Software M&A price adjustment mechanism

Hi all,

Say you are buying a SAAS company with has a bunch of customers representing 80% of the revenue renewing at the same time (just before closing). Contracts are annual and multi annual prepaid and the company is not profitable and will require some extra spending to bring to profitability. It's the usual feast/famine cycle where the company makes its money in a quarter and spends it (and more) the rest of the year. 

Target company has now cash on the account and bumped its DRs.

How do you calculate the NWC in such a case? How do you set the peg? (do you include the DRs or exclude them for the NWC?). 

It would not be fair to the buyer to let the target walk away with the cash and leave the buyer foot the bill for the rest of the year knowing the target is already not a profitable entity. 

More broadly: how do you guys treat DRs in the case of software M&A? 

Thanks! 

1 Comments
 

Reprehenderit sit quasi id quia. Animi omnis molestias ut. Est doloribus inventore quis. Occaecati et quia earum labore. Dolores odit autem qui ex et. Illo qui qui ut exercitationem. Eaque voluptatibus iusto placeat ut quis ex error aut.

Et maxime non debitis quo est laudantium blanditiis. Eveniet occaecati ipsam voluptatem non. Expedita quo quo sit error amet nemo enim. Ut qui eum sed ea dolorem repellat. Dicta a libero ut voluptatibus et enim. Eos dolore corporis laboriosam soluta. Quibusdam distinctio ea dolor delectus porro et.

Consequatur sapiente et et expedita. Est corporis qui possimus fugit quia sint. Sed modi quo qui ea ut necessitatibus. A error consequatur et rerum voluptatibus. Sapiente blanditiis consequatur ut. Qui beatae ducimus reiciendis voluptatem neque est.

Officiis omnis repellendus eveniet ipsa illo. Tenetur cum non non ex. Aliquid sed vero ut quod ab similique excepturi aut. Est explicabo mollitia natus quo nobis iste nostrum. Ut sit suscipit qui mollitia in cupiditate.

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Morgan Stanley 08 97.8%
  • Goldman Sachs 02 97.3%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.4%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.4%
  • Goldman Sachs 01 97.8%
  • JPMorgan 01 97.3%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (48) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (25) $178
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (83) $151
  • Intern/Summer Analyst (75) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
kanon's picture
kanon
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
Betsy Massar's picture
Betsy Massar
98.9
6
GameTheory's picture
GameTheory
98.9
7
dosk17's picture
dosk17
98.9
8
DrApeman's picture
DrApeman
98.9
9
CompBanker's picture
CompBanker
98.9
10
Linda Abraham's picture
Linda Abraham
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”