2026 M&A Outlook for the Lower Middle Market 

What Business Owners Need to Know in 2026  At the start of 2026, the lower middle market is showing steady and disciplined M&A activity.  Deal flow remains active, capital is available, and buyers are engaged. What has shifted is not demand, but how decisions are being made. Buyers are more deliberate, diligence is more thorough, and fundamentals are carrying more weight in transaction …

M&A Market Snapshot: Sector Valuations CPAs Should Watch 

CPAs are trusted advisors. That means they’re often the first to hear when a client is thinking about a sale or restructuring. By having a pulse on sector valuations, a CPA can engage in those conversations with confidence. To help, Viking is committed to providing market-leading transaction insights. Here, we analyzed our most recent 100 transactions. Based on that data, we’re …

2025 M&A Outlook for the Lower Middle Market

Multiple factors are aligning to create a dynamic M&A environment for closely held businesses in 2025. Declining interest rates, a surplus of private equity capital, and a wave of generational transitions are converging to fuel deal activity.  These factors, paired with increased confidence in the post-election economy, point to a dynamic and competitive M&A landscape in 2025 for the lower …

6 Types of Entrepreneurs: Matching Your Style to the Right Business Model

When discussing types of entrepreneurship, it is vital also to identify and recognize types of entrepreneurs. To fully appreciate the spectrum of entrepreneurship, we’ll discuss six main types of entrepreneurs: The Creator, The Builder, The Operator, The Innovator, The Visionary, and The Analyst. We distinguish between these types of entrepreneurs based on key characteristics that can uniquely contribute to different …

Gross Margin vs. Net Margin: Understanding Your Business’s Profitability

In business ownership, understanding your financial health is crucial. A key part of this is analyzing profit margins. Two critical metrics here are gross margin and net margin. This post will examine gross margin vs. net margin and help you understand their implications for your business’s profitability. What is Gross Margin: The Basics Gross margin is a primary measure of …

Selling a Construction Company: 5 Tips for Success

If you are planning on selling a construction company, there are a few important tips to consider. Some of these tips are common to selling any type of business, and others are specific to selling a construction company. Through decades of experience buying and selling businesses across many industries, we have identified five key tips for successfully selling a construction …

Common Reasons to Sell Your Business

Every day, countless business owners and entrepreneurs ask themselves, “When should I sell my business?” The decision to sell a business is not often an easy one, but there are many reasons an owner might do it. In this article, we’ll take a look at eight common reasons for selling your business. 8 Reasons to Sell Your Business 1. Business …

Benefits of Selling to a Private Equity Group

To some, the topic of selling to private equity groups does not stir positive feelings. Typical headlines tend only to cover ruthless, drama-laden, multi-billion-dollar mega buyouts, which has left a less-than-pleasant impression on most small to midsize business owners. Unfortunately, that is a real disservice. The reality is that for SMBs, acquisitions by private equity groups are not the predatory …