2026 Dechert PE Outlook Report: Signs of a Gradual Thaw

Bridging the valuation gap Even though sentiment around expected returns is improving, several GPs still expect gaps between the valuation expectations of sellers and buyers to remain a feature of M&A negotiations. “Sellers will have to define the potential buyer universe more clearly and processes will require more creativity from buyers and sellers to bridge valuation gaps,” Bolsinger says. “The gap in valuation expectations has been present for a few years now,” an EMEA respondent says. “The future perception of buyers and sellers has been very different and has been affected by unreasonable financial projections of sellers.” An APAC GP adds: “Given the increase in market volatility, I think that the decision-makers have been largely uncertain about valuations, and the valuation discussion between parties is lengthy.” Overall, 38% believe the valuation gap will widen compared to 30% who feel it will narrow. Nearly half (48%) of EMEA respondents expect valuation gaps to widen over the coming 12 to 18 months.

“GPs active in Europe are not at a point where they absolutely have to sell, and they will not sell at any price just to get a deal done,” Tomlinson says. “If an asset can’t be sold at a GP’s target valuation and has to be held for an extended period, CVs and similar structures provide GPs with more optionality.” APAC and North American respondents, however, are notably more undecided on the issue. Among North American respondents, 38% expect the valuation gap to remain the same over the next 12 to 18 months.

GPs active in Europe are not at a point where they absolutely have to sell, and they will not sell at any price just to get a deal done. Nick Tomlinson Dechert LLP

Do you expect valuation gaps to narrow or widen over the coming 12-18 months?

10%

28%

32%

22%

8%

TotǸl

AsiǸ-PǸcific

15%

25%

25%

20%

15%

EMEA

17%

31%

29%

17%

6%

North AmȃricǸ

2%

27%

38%

27%

6%

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