Archive for April 2026

Earn outs and deferred consideration are often presented as solutions to valuation gaps. In practice, they are compromises. They allow deals to proceed where buyer and seller expectations do not fully align. Understanding the implications is critical. An earn out links part of the sale price to future performance. This can be attractive where there…

Family businesses often carry strengths that other businesses do not. Strong relationships, long-term thinking and a shared sense of purpose can create resilience and stability. However, these same factors can introduce complexity when it comes to succession. The challenge is not simply transferring ownership. It is managing expectations, relationships and control. One of the most…

Shareholder disputes rarely begin with major disagreements. More often, they develop gradually through misalignment, unclear expectations and poor communication. By the time the issue becomes visible, the damage is often already underway. For Irish SMEs, the impact can be significant. The immediate effect is usually operational. Decision making slows or stops. Strategic initiatives are delayed.…

For many Irish business owners, selling shares in their company is the moment where years of work are finally realised financially. Yet it is also one of the most misunderstood stages of the business lifecycle. The focus is often placed on achieving the highest possible price, but in practice, what matters is the amount retained…

For many Irish business owners, the decision to sell is not the hardest part. The real challenge is deciding who to sell to. In most cases, this comes down to two primary routes: a sale to a third party or a management buyout. While both achieve the same end result, a transfer of ownership, they…