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The Loki Lens

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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. Most seasonal operators fund their build season on their own balance sheet. A simple pre-purchase structure can change that equation entirely.

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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
December 01, 2025

The Melting Ice Cube

December 01, 2025/ Alok Gupta
The Melting Ice Cube

Issue No. 2 — December 2025. In a distressed acquisition, delay is corrosive. But the discipline it demands — ruthless prioritization of what matters — applies to every deal.

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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. The synergies that actually move the needle in an acquisition aren't in the data room. They're in the operation — and you need a practitioner's eye to find them.

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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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