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Purchase Price Adjustment in UK M&A

Purchase Price Adjustment in UK M&A - title graphic with a purple watercolour border.

A buyer and seller may agree a headline enterprise value, yet the amount ultimately paid can change materially before or after completion. A purchase price adjustment converts that headline figure into final equity value by measuring agreed balance-sheet items, usually cash, debt and working capital, at a defined date. In UK M&A, the practical choice […]