Executive Briefing · Investors, acquirers & boards

Technology Due Diligence for M&A

Technology diligence should test whether the target's technology can support the investment thesis, not merely inventory applications and vulnerabilities.

Questions leaders should ask

  1. 1.Which technology capabilities are critical to revenue and operations?
  2. 2.Where are architecture, data or integration constraints likely to limit growth?
  3. 3.What technical debt or unsupported technology creates near-term investment requirements?
  4. 4.Who owns the software/IP and are critical licences transferable?
  5. 5.Where are cyber, privacy, resilience or key-person risks concentrated?
  6. 6.What technology costs, migrations or integration work should be reflected in the deal thesis and 100-day plan?

Practical next actions

  • • Map critical systems, architecture, data flows and third parties.
  • • Test IP/licensing ownership and key technical dependencies.
  • • Quantify material remediation and modernisation requirements.
  • • Separate deal-breaking risks from normal post-close improvement.
  • • Translate findings into valuation assumptions, conditions, integration priorities and a 100-day technology plan where appropriate.

This briefing is general decision-support material, not legal, regulatory, financial or investment advice. Apply sector-specific obligations and evidence before acting.

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