Analysis & Commentary

Summit Gate M&A Insights

Monthly analysis on financial due diligence, quality of earnings, and investment risk for investors in private markets.

July 2026

A More Active M&A Market Is Still a More Selective Market

Transaction value has increased meaningfully entering the second half of 2026, but middle-market activity remains measured. The result is a market with available capital — and considerably greater selectivity around where that capital is deployed.

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August 2026

Why Quality of Earnings Matters More in a Selective M&A Market

M&A activity has strengthened in 2026, but the recovery has not been uniform. Capital is available — but buyers are increasingly focused on the quality and sustainability of the earnings supporting valuation. That makes understanding normalized EBITDA before entering a transaction more important than ever.

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