Track 3 — R&D Capital Management

Module 3.4: M&A Technical Assessment

Pre-close assessment, integration cost estimation, and synergy identification. Where technology M&A creates or destroys value.

3 Lessons~60 minAdvanced / Executive
1

Lesson 1: Pre-Close Technology Assessment

Technology assessment during M&A has unique constraints: limited access, compressed timelines, and adversarial information dynamics. You're evaluating a company that wants to look its best.

Data Room Analysis

Architecture diagrams, tech stack documentation, open source licenses, security audit reports, incident history. What's NOT in the data room is as important as what's in it.

Red flags: no architecture docs, no incident history, no tech debt acknowledgment
Management Interviews

60-minute technical deep dives with CTO, VP Engineering, and key architects. Ask: "What keeps you up at night?" and "What would you fix if you had unlimited resources?"

Document: what they volunteer vs. what they reveal under questioning. Discrepancy = risk.
The "Strangler" Assessment

How easily could you replace each component? If a system is deeply entangled and irreplaceable: high integration risk. If components are modular: lower risk.

Score each major component: Replaceable (1), Migratable (2), Entangled (3), Monolithic (4)
📝 Exercise

Create a technology data room checklist: 25 documents you'd request during pre-close due diligence. Classify each by risk impact (critical/important/nice-to-have).

2

Lesson 2: Integration Cost Estimation

Post-merger technology integration is where value is created or destroyed. 60% of technology M&A fails to capture projected synergies because integration costs are underestimated 2-5x.

Platform Consolidation

Two companies = two of everything (two CRMs, two billing systems, two CI pipelines). Consolidation timeline: 12-24 months. Cost: typically 100-200% of annual engineering budget.

Rule of thumb: integration cost = 1.5x the smaller company's annual engineering spend
Data Migration Risk

Migrating data between different schemas, formats, and quality standards. Every migration has data loss risk, downtime risk, and customer impact risk.

Budget: 2-3x the initial estimate. Timeline: 2x the initial estimate.
Team Integration

Merging two engineering cultures, processes, and toolchains. Expect 15-25% attrition in the first year post-merger as people self-select out.

Retention bonus budget: 2-4 months salary for key engineers. Deployed day 1.
📝 Exercise

For a hypothetical merger of two 50-person engineering orgs: estimate total integration cost, timeline, expected attrition, and retention bonus budget.

3

Lesson 3: Technology Synergy Identification

Synergies are the value created by combining two companies that neither could achieve alone. Technology synergies include shared infrastructure, combined data assets, and engineering talent leverage.

Infrastructure Synergies

Shared cloud accounts (volume discounts), consolidated monitoring, unified CI/CD. Typical savings: 15-30% of combined infrastructure spend.

Cloud volume discounts kick in at $100K/month. Combined, you may cross thresholds.
Data Synergies

Combined datasets enable better ML models, broader analytics, and cross-product insights. The data may be more valuable than the technology.

Assess: data overlap (duplication savings) vs. data complementarity (new capabilities)
Talent Synergies

Combining specialized teams can create capabilities neither company had. Company A's ML team + Company B's data platform team = full AI stack.

Map: unique capabilities of each team. Identify combinations that unlock new value.
📝 Exercise

Create a synergy map for two hypothetical technology companies: infrastructure savings, data value creation, and talent capability combinations. Quantify each synergy in dollars.