1、M&A Outlook 2026KPMG.Make the Difference.kpmg.ieContents0402010305180712Introduction Thought LeadershipSurvey ResultsSector SpotlightWe are delighted to present the results of our eleventh annual M&A Outlook Survey,offering a forward-looking view of the Irish deal market for 2026.Drawing on insights

2、 from over 150 of Irelands most active dealmakers,this report provides a comprehensive snapshot of expectations and key trends shaping the year ahead.The overarching sentiment from this years survey is one of confidence and optimism as we enter 2026.Following a year of global market shocks and geopo

3、litical uncertainty,dealmakers are approaching 2026 with a pragmatic mindset alert to shifting dynamics but ready to act.Respondents expect deal volumes to remain stable or increase,signalling continued positive momentum in Irish M&A.Appetite for transactions remains healthy,with 77%of respondents p

4、lanning to pursue deals in 2026,supported by strong balance sheets and strategic ambitions.Several themes stand out.The balance of power is expected to tilt further toward buyers,driven by heightened scrutiny of targets and longer diligence timelines as investors seek to mitigate risk.Sellers,howeve

5、r,can remain confident:businesses demonstrating strong quality of earnings are still expected to command robust valuations,with 90%of respondents expecting pricing to hold at least steady,a notable finding amongst respondents and a marked increase compared to prior years.Private equity continues to

6、play a pivotal role in Irish M&A,supported by growing interest from international investors.Together,these trends point to a market that is competitive,disciplined and sophisticated.As we enter 2026,the Irish M&A market appears confident and poised for another dynamic year,underpinned by strong fund