What are mergers and acquisitions?
Mergers and acquisitions (M&A) are strategic transactions through which business owners sell, combine with, or acquire companies to accelerate growth, unlock value, or exit on optimal terms. When executed well, M&A can transform a business’s scale, capabilities, and market position in a single decisive step—rather than through years of incremental change.
M&A is not simply a financial transaction. It affects people, operations, culture, and long-term competitiveness. Successful deals require a clear strategic rationale, disciplined valuation, and thoughtful execution to ensure that expected synergies are realised in practice, not just assumed in theory.
For owners, M&A may represent a full or partial exit, succession planning, diversification, or the introduction of a strategic partner bringing capital and expertise. For buyers, it offers accelerated access to new markets, technologies, and talent that would be costly or time-consuming to build organically.
The benefits for business owners
For many owners, a well-structured M&A transaction is the most significant wealth-creation event of their professional life. It crystallises the value created over years of effort, while safeguarding employees, customers, and the founder’s legacy.
Key benefits include:
- Higher transaction value through professional preparation, including clean financials, stronger EBITDA, a compelling value narrative, and reduced operational risk.
- Improved deal terms and structure, managing risk through mechanisms such as earn-outs, staged payments, protections, and governance arrangements.
- Access to a broader pool of qualified buyers and investors, including international and sector-specialist acquirers.
- Greater certainty of completion, as issues are identified and addressed early through robust financial, operational, and legal preparation.
- A smoother transition and integration, minimising disruption to staff and customers and protecting the owner’s reputation.
Owners who prepare early, position their business strategically, and negotiate professionally consistently achieve superior financial outcomes and retain greater control over timing and succession.
How CBA helps maximise value
At CBA, our focus is on converting a potential transaction into a successful, value-creating outcome—for owners, management teams, and investors alike. We bring together deep experience in corporate development, productivity improvement, and strategic planning, supported by strong technical foundations in engineering, accounting and finance, and executive leadership.
A multidisciplinary, owner-focused approach
- Engineering mindset
We assess the underlying “engine” of the business—capacity, processes, technology, and scalability—to ensure operational performance supports a premium valuation. - Financial rigour
We apply forensic-level financial analysis, robust valuation methodologies, and scenario testing so that pricing, deal structure, and risk allocation are grounded in commercial reality. - Management and governance insight
We evaluate leadership capability, culture, governance, and strategic fit to increase the likelihood that the business will continue to thrive after completion.
Having advised both buyers and sellers, we understand how each side thinks, where risks typically emerge, and how value is created—or destroyed—at the negotiating table.
Services for owners considering a sale or strategic partner
For business owners exploring a full or partial exit, we help you prepare, position, and negotiate to secure the best possible outcome.
Our services typically include:
- Pre-transaction value enhancement to improve profitability and strengthen key performance indicators before going to market.
- Strategic positioning and high-quality documentation that clearly articulates your value proposition and growth potential to sophisticated investors.
- A targeted approach to qualified buyers, leveraging local and international networks.
- End-to-end negotiation support and coordination of advisers, from initial expressions of interest through to signing and completion.
- Post-transaction support to stabilise the organisation and protect the value you have created.
Services for corporate and financial buyers
For acquirers, we help ensure you are acquiring an opportunity—not inheriting a problem.
Our support includes:
- Strategic acquisition screening and target identification aligned with your growth objectives.
- Comprehensive due diligence that goes beyond the balance sheet to assess operations, market positioning, people, and culture.
- Deal structuring that balances risk, return, tax efficiency, and financing considerations.
- Post-merger integration support to translate projected synergies into measurable results, particularly during the critical first 100 days.
Why work with CBA
- Decades of hands-on corporate development and advisory experience in Cyprus and international markets.
- Proven expertise across the full business lifecycle, from growth and productivity improvement to strategic transformation and successful exits.
- Independent, partner-led advice with direct senior involvement in every engagement.
Secure your best possible deal. Increase your wealth. Build your future with CBA.




