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The Loki Lens

Loki Group
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September 01, 2026

The End of Flying Blind

September 01, 2026/ Alok Gupta
The End of Flying Blind

AI can turn daily frontline input and existing systems into faster operating visibility. The hard part is choosing the few metrics that change decisions.

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September 01, 2026/ Alok Gupta/
August 01, 2026

An Earnout Is Not a Seller Note

August 01, 2026/ Alok Gupta
An Earnout Is Not a Seller Note

Issue No. 10 - August 2026. Earnouts work when sellers still influence customer retention and demand. When sellers walk away, seller notes may better balance buyer and seller risk.

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August 01, 2026/ Alok Gupta/
July 01, 2026

The TSA Clock

July 01, 2026/ Alok Gupta
The TSA Clock

Issue No. 9 - July 2026.

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July 01, 2026/ Alok Gupta/
Integrations, Operations
transition service agreements, post-merger integration, lower middle market, M&A integration, operational due diligence, carve-out integration
June 01, 2026

Tariffs Are Now a Diligence Item

June 01, 2026/ Alok Gupta

Issue No. 8 - June 2026. For goods-producing lower middle market businesses, tariff exposure is now a direct EBITDA risk. Buyers need to diligence import dependency, pricing power, contracts, and sourcing optionality.

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June 01, 2026/ Alok Gupta/
May 01, 2026

The Add-On That Breaks the Platform

May 01, 2026/ Alok Gupta
The Add-On That Breaks the Platform

Issue No. 7 - May 2026.

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May 01, 2026/ Alok Gupta/
M&A Strategy, Integrations
buy-and-build, integration, platform readiness, lower middle market, M&A strategy, private equity
April 01, 2026

Pre-Purchase Programs: The Working Capital Tool Most Seasonal Operators Don't Know They Have

April 01, 2026/ Alok Gupta
Pre-Purchase Programs: The Working Capital Tool Most Seasonal Operators Don't Know They Have

Issue No. 6 - April 2026.

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April 01, 2026/ Alok Gupta/
Operations, M&A Strategy
M&A, Lower Middle Market, Operations, Value Creation, Private Equity
March 01, 2026

Why the First CFO You Hire After Acquisition Is Usually the Wrong One

March 01, 2026/ Alok Gupta
Why the First CFO You Hire After Acquisition Is Usually the Wrong One

Issue No. 5 - March 2026.

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March 01, 2026/ Alok Gupta/
M&A Strategy
M&A, Lower Middle Market, CFO, Leadership, Private Equity, Value Creation
February 01, 2026

The Seller Who Was Also the ERP

February 01, 2026/ Alok Gupta
The Seller Who Was Also the ERP

Issue No. 4 - February 2026.

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February 01, 2026/ Alok Gupta/
Mergers & Acquisitions, Operations
M&A, Lower Middle Market, Due Diligence, Operations, Acquisitions, Leadership
January 01, 2026

Day One Is Not a Celebration. It's a Deadline.

January 01, 2026/ Alok Gupta
Day One Is Not a Celebration. It's a Deadline.

Issue No. 3 - January 2026.

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January 01, 2026/ Alok Gupta/
Integrations, Operations
M&A, Lower Middle Market, Integration, Operations, Value Creation, Acquisitions
December 01, 2025

The Melting Ice Cube

December 01, 2025/ Alok Gupta
The Melting Ice Cube

Issue No. 2 - December 2025.

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December 01, 2025/ Alok Gupta/
M&A Strategy, Mergers & Acquisitions
M&A, Lower Middle Market, Acquisitions, Due Diligence, Value Creation, Integration
November 01, 2025

The Synergy Nobody Modeled

November 01, 2025/ Alok Gupta
The Synergy Nobody Modeled

Issue No. 1 - November 2025.

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November 01, 2025/ Alok Gupta/
Operations, Mergers & Acquisitions, M&A Strategy
M&A, Lower Middle Market, Operations, Due Diligence, Value Creation, Acquisitions
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