DRAFT v0.1 / FILE REF CDD/2026/UK-MID-MKT / INDEPENDENT REFERENCE - NOT M&A ADVICE
§ EXAMPLE
W2.

Win-Loss Worked Example

Anonymised UK mid-market CDD worked example.

§ DIRECT ANSWER

Win-Loss Worked Example: anonymised triangulation and what it changed at IC.

Eight lost-deal interviews surfaced three themes: pricing (5 of 8), feature gap (3 of 8), incumbent switching cost (4 of 8). Pricing theme was the surprise: management had positioned itself as “premium with willingness to pay”. The win-loss read “premium but losing on price”.

§ 1.1Synthesis to IC

Chapter III re-positioned the target as “mid-tier in willingness-to-pay”. The pricing-power claim in the IM was reframed; valuation multiple debate shifted accordingly.

§ 1.2Sample size

8 interviews on 27 lost deals (LTM) is 30% coverage. IC accepted.

VERIFIED 21 JUN 2026NEXT REVIEW 21 SEP 2026SRC: ICAEW CF; BVCA Industry Activity 2025-26

Marked-up by Oliver Wakefield-Smith. Draft v0.1, 21 June 2026.