Insights
Rule of 40, Retention, and a Real AI Moat: What Puts a SaaS Company in the Premium M&A Cohort
Premium M&A valuations for SaaS companies in the AI era depend on clearing specific financial thresholds like Rule of 40 above 40 and Gross Dollar Retention above 85%, alongside demonstrating true AI business leverage and market integration.
Ethan Calder·October 26, 2026