42015590 - Horizons Q2 2022_v06

HORIZONS | BDO'S GLOBAL VIEWOF MID-MARKET DEAL ACTIVITY 27

DACH RELATIVELY STRONG M&A DEAL FLOW IN DACH MID-MARKET Q1 2022 AS DEALS IN PROGRESS AT YEAR END 2021 COMPLETED. OUTLOOK FOR REST OF 2022 UNCERTAIN GIVEN ONGOING UKRAINE WAR

• Whilst the TMT and Chemicals sectors remained the most active, deal activity by sector was more heterogenous in Q1 2022 • Strong international interest in the DACH market continued with 65% of the top 20 deals involving a non-DACH acquirer, eight European (excl DACH corporates) and five were US-based. Interest in targets was spread between Germany (50%), Switzerland (40%) and Austria (10%). On a year-on-year basis the DACH-Market M&A demonstrated similar trends to global M&A activity but was much stronger on a quarterly basis. Global Mid-Market M&A transaction volumes declined by 14.8% (DACH -6.5%) transaction values were down by 16.7% (DACH -19.6%) compared to Q1 2021. Quarter on quarter, the global M&A volume decreased by 7.9% (DACH +26.3%) and the values by -21.5% (DACH -1.36%) compared to Q4 2021. Likewise aggregate PE deal volumes are slightly higher on a year‑on‑year

basis (+10.7%) (Global +6.3%) and significantly higher on a quarterly basis (+40.9%) (Global +28.7%). The deal value decreased significantly by 40.2% year‑on-year (Global -19.1%) and decreased (-12.1%) (Global +0.3%) compared to the last quarter In light of the Ukraine war the market outlook for DACH is expected to become more uncertain and mixed even if many underlying fundamentals remain otherwise very positive. KEY DEALS AND SECTORS The largest Mid-Market M&A deal in the region in the first quarter of 2022 involved a SPAC. GFJ ESG Acquisition SE, which acquired German company tado GmbH in a deal worth $456m. GFJ is a special purpose acquisition company (SPAC) which signed a letter of intent to acquire tado, a provider of smart thermostats and intelligent climate management solutions. The combined group - branded as tado SE - will be listed publicly on the

BIG PICTURE

• Relatively strong start to the year with deal volumes increasing quarter on quarter by (+26.3%) to 77 which is only 6.5% down compared to the Q1 2021 which in itself was the strongest Q1 since 2008. Average deal values were lower than in Q1 2021 resulting in a decline in overall deal value of 19.6% year on year. This was in line quarter on quarter - +1.6% • Transactions involving PE’s remain an important component of DACH Mid-Market M&A, accounting for 43.1 % of deals by number and 32.3 % in value. Average deal size of deals involving PE’s was also smaller

PE/TRADE VOLUME &VALUE

120

12,000

100

10,000

80

8,000

60

6,000

4,000

40

20

2,000

0

0

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2021 2022

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