Debt Advisory

In-depth guidance on growth and acquisition financing, including debt structures, cost of capital, lender dynamics, and how founders evaluate leverage in M&A.
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AI wrappers
News & Trends
1/22/2026

The AI Wrappers Debate: How to Value Them?

The AI Wrappers Debate: How to Value Them?

Read L40°’s take on the AI wrapper debate and how investors and acquirers actually decide whether an AI product qualifies as SaaS.
Image to illustrate the article: SaaS revenue recognition in M&A: How to get it right

SaaS revenue recognition in M&A

SaaS revenue recognition in M&A: How to get it right

Learn how SaaS revenue recognition may impact diligence, deal terms and value, and how founders can reduce risk before selling.

Top Middle-Market M&A firms

Top Middle-Market M&A firms: Best Advisory Services for SaaS Founders

Discover top middle-market M&A firms for SaaS founders. Compare leading advisors to make the right decision for your exit.

Where You Can
Find Us

With offices in Miami, Lisbon and Madrid, L40° bridges global markets to deliver impactful results. Our expertise and international reach ensure every transaction is handled with the highest level of professionalism and care.

CONTACT US

Where You Can
Find Us

With offices in Miami, Lisbon and Madrid, L40° bridges global markets to deliver impactful results. Our expertise and international reach ensure every transaction is handled with the highest level of professionalism and care.

CONTACT US