SDE multiples hold firm while buyers quietly reprice working capital
Headline multiples in the one to ten million dollar band barely moved this quarter. The negotiation shifted to the peg, where a single definition change can move proceeds by six figures.
OptDeals Research Desk
9 min read
| Quarter | Median multiple | Transactions |
|---|---|---|
| 2025 Q4 | 4.8x | 3 |
| 2026 Q1 | 5.2x | 3 |
| 2026 Q2 | 5.7x | 4 |
| 2026 Q3 | 5.8x | 5 |
Executive summary
- Seller discretionary earnings multiples stayed between 3.1x and 4.4x.
- Buyers recovered value through working capital pegs, not headline price.
- Escrow periods lengthened from twelve to eighteen months on average.
- Founders who modeled the peg early kept more of the headline number.