AI in M&A – How Does Artificial Intelligence Affect Value, Risk and Due Diligence?

AI has moved from being a buzzword to being a real part of how business deals are prepared, examined and priced. That applies both to how buyers investigate you, and how your own use of AI can affect what your business is worth.

AI as a tool in due diligence

Large parts of the due diligence process are now AI-assisted: contract review, detection of accounting irregularities, and customer data analysis happen far faster than before. For you as a seller, that means inconsistencies in your material get caught faster — good preparation matters more than ever.

AI usage as part of the valuation itself

Buyers increasingly assess not just your earnings, but how much of your business is supported — or threatened — by AI. Relevant questions often include:

• Do you use AI tools that provide a real competitive advantage, or generic solutions any competitor could also adopt?
• Is your business model vulnerable to AI making your services easier to automate — for the customer themselves or for a competitor?
• Do you own the rights to the data your AI solutions are trained on, or is it a grey area?

What should you prepare as a seller?

Document which AI tools the business actually uses, what data underlies them, and whether it provides a lasting advantage. This is a natural part of the broader IT and cyber due diligence the buyer will likely carry out.

Does AI become part of the price itself?

Yes, increasingly. A business that has genuinely built an AI-driven advantage (e.g. unique data, automated processes that permanently reduce costs) can be rewarded with a higher EBITDA multiple. Conversely, a business easily replaced by generic AI may be valued more cautiously.

Frequently asked questions

Should I highlight our AI use in the sales materials?

Only if it genuinely provides a competitive advantage or efficiency gain you can document. Generic AI tools everyone uses rarely add value in a buyer's eyes.

Can AI replace a professional advisor in my sale process?

AI can streamline parts of the process — e.g. researching potential buyers or reviewing contracts — but the strategic negotiation and judgment of what truly matters for your specific business still requires human experience.

Can a buyer use AI to find weaknesses in my accounts I haven't spotted myself?

Yes, that's one of the real developments. Irregularities and patterns that used to take hours of manual work to find can now be uncovered far faster — another reason to have your numbers in order before listing.