ResourceFeb 4, 2026

How to Prepare Financials for a SaaS Acquisition

A practical guide to SaaS acquisition financials: ARR bridges, cohort retention, clean P&Ls, and a data room checklist.

By Amanda White

saas acquisitionfinancialsdata roomarr bridgedue diligencem&a readiness

How to Prepare Financials for a SaaS Acquisition

Clean financials reduce diligence friction and protect your multiple. This guide shows exactly what to prepare and how to present it.

Table of contents

  1. Core financial documents
  2. ARR bridge and revenue quality
  3. Examples: strong vs weak financial prep
  4. Common mistakes
  5. Action checklist
  6. Use the Smart Audit Tool for this
  7. FAQs
  8. Sources & further reading
  9. Related reading

Core financial documents

  • Monthly P&L and balance sheet
  • ARR/MRR bridge
  • Cohort retention and churn definitions
  • Revenue concentration analysis
flowchart TD
    A[Monthly financials] --> B[ARR bridge]
    B --> C[Cohort retention]
    C --> D[Data room]

For newer founders

For newer founders

Start with 12 months of clean monthly financials and a clear ARR bridge. Buyers care more about consistency than perfection.

For experienced founders

For experienced founders

Align finance, ops, and customer success on one narrative. Inconsistencies between decks and data room numbers slow deals.

ARR bridge and revenue quality

Build a monthly ARR bridge showing new, expansion, contraction, and churn. Separate usage spikes from recurring growth.

Examples: strong vs weak financial prep

Example 1: Strong prep

  • ARR bridge reconciles to P&L
  • Cohorts show stable retention
  • Diligence completed in 60 days

Example 2: Weak prep

  • Inconsistent ARR definitions
  • Missing churn breakdown
  • Price retrade due to uncertainty

Common mistakes

  1. Mixing bookings and ARR.
  2. Not documenting churn definitions.
  3. Ignoring revenue concentration risk.

Action checklist

  • [ ] Build a 24-month ARR bridge.
  • [ ] Reconcile ARR to revenue recognition.
  • [ ] Document churn and NRR definitions.
  • [ ] Prepare a summary KPI pack.

Use the Smart Audit Tool for this

Run the Smart Audit Tool: Audit your financial narrative

Pair with the Risk Assessment Tool to flag red flags early.

FAQs

What financials do buyers need for SaaS? Monthly P&Ls, ARR bridges, churn cohorts, and revenue concentration analyses are standard.

How do I build an ARR bridge? Track starting ARR plus new, expansion, contraction, and churn each month, then reconcile to reported revenue.

How long does financial prep take? Plan for 4–8 weeks depending on data cleanliness.

Sources & further reading

  • KPMG – Tech M&A: https://kpmg.com
  • PwC – Deal readiness: https://www.pwc.com
  • SaaS Capital – Benchmarks: https://www.saas-capital.com/saas-benchmarks/
  • Bessemer – State of the Cloud: https://www.bvp.com/cloud
  • SaaStr – M&A prep: https://www.saastr.com/

Related reading