Share on LinkedInShare on LinkedIn

ARTICLE · 03 NOVEMBER 2026

Valuing Technology-led Deals: Managing Uncertainty And Legal Risk

Eversheds Sutherland provides essential legal information and disclaimers regarding the use of materials on their website. The firm clarifies the limitations of their online content and emphasizes the importance of seeking qualified legal counsel for specific matters. Understanding these terms is crucial for anyone accessing legal resources through their platform.

SwedenTechnology
Eversheds Sutherland
Eversheds Sutherland

Tech is changing asset valuations and the potential legal risks to securing overall deal value.

Key points

  • Tech is reshaping growth, cost and synergy value from M&A deals. Standardized platforms and data make post-deal integration easier; contested deals are more likely. 
  • AI’s impact: 17% of dealmakers say AI is delivering a greater-than-25% efficiency gain in valuation modeling , while more than a quarter have walked away from deals due to AI-related risks.
  • Legal safeguards around any tech-based valuation assumptions are becoming more important to guard against downside risks.
  • Earn-outs and other forms of performance-related deal terms are becoming critical, as both vendors and acquirers work out the impact of AI. 

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See more popular content from