Achieving Sustainable Growth and Outstanding Value Creation Through Mergers and Acquisitions
Feb 9, 2026 Insight
Restructuring the Organization and Group Entities to Accelerate Success (Part 2)
Business Reorganization and Structural Reform Through Mergers and Acquisitions
Trend
ABeam Consulting is a partner that supports companies in achieving sustainable growth and outstanding value creation through mergers and acquisitions. In today’s increasingly complex market environment and intensifying competition, strategic decision-making is indispensable for companies to continue growing over the long term. Leveraging our extensive experience and advanced expertise, we provide support to maximize corporate value, from the formulation of optimal mergers and acquisitions strategies through execution, based on thorough analysis and deep insights. Through services that address a wide range of needs, including business expansion, entry into new markets, and organizational restructuring, we work together with our clients to open up the future.
New Trends in Market Transformation and Growth Indicated by the Rapid Increase in Mergers and Acquisitions
In recent years, demand for mergers and acquisitions has increased rapidly, with approximately 4,000 domestic transactions in 2023 and a record-high number of transactions in the first half of 2024. Several important factors lie behind this surge. First, the acceleration of digitalization and technological innovation has required companies to respond more swiftly and strategically. In addition, the coronavirus pandemic, climate change, and fluctuations in global supply chains have brought about significant changes in consumer behavior. As a result, companies are being compelled to review existing business models and enter new markets. In response to these factors driving intensified competition, companies are actively leveraging mergers and acquisitions as one of the means to accelerate growth. For example, in the technology and healthcare industries, the number of mergers and acquisitions in 2023 increased by more than 20% year on year, with technological innovation and market expansion progressing through integration with other companies. Furthermore, as attention to ESG (Environmental, Social, and Governance) has increased, companies are also actively pursuing mergers and acquisitions aimed at strengthening resource optimization and environmental responsiveness in order to achieve sustainable growth. Against this backdrop, mergers and acquisitions have established their position as an important tactic for corporate survival, going beyond being merely a growth strategy.
Agenda
Optimizing Synergy Assessment and Acquisition Options
In mergers and acquisitions strategies, assessing synergies and selecting acquisition options are key to success. However, there is a risk that many transactions will fail due to overly optimistic synergy forecasts or limiting consideration to a narrow range of acquisition options. To overcome this challenge, it is necessary first to envision the post-acquisition state and clearly define, within a feasible scope, “What synergies can be expected, and to what extent?”, and then thoroughly simulate their feasibility. In addition, acquisition options should be evaluated from multiple perspectives, and a more flexible and strategic approach should be selected in target company selection and negotiation of transaction terms. Such strategic insights lead to successful mergers and acquisitions that are aligned with the company’s overall long-term vision.
Precise Analysis of Corporate Valuation and Various Risks
In the pre-mergers and acquisitions phase, the accuracy of corporate valuation and risk analysis, including legal regulations and corporate culture, determine the success or failure of mergers and acquisitions. If corporate valuation is insufficient, the acquisition price may be inappropriate, leading to obstacles during integration and the risk of substantial impairment losses. In addition, insufficient understanding of legal regulations in each country, industry-specific rules, and differences in corporate culture may cause serious impediments to the progress of transactions. To mitigate these risks, it is essential to conduct precise corporate valuation by experts and to thoroughly carry out comprehensive due diligence. Furthermore, by formulating an integration plan with the counterparty company at an early stage and appropriately preparing legal procedures, it is possible to ensure smooth transaction progress and secure future success.
Maximizing Synergy Effects and Realizing Returns
In the post-mergers and acquisitions phase, the focus is on realizing planned synergies and maximizing economic returns. The primary challenges in this process include the risk that post-integration operations and market expansion may not progress as expected. If sufficient synergies are not generated, there is a risk that the anticipated enhancement of corporate value will not be achieved. To prevent this, it is necessary to clearly define the outcomes expected after integration and to formulate a plan that includes concrete action plans, incorporating the target state of the company after transformation. In addition, establishing an appropriate organizational structure is equally important to enable swift and effective decision-making. By regularly assessing progress using indicators for synergy realization and revising plans as necessary, it becomes possible to ensure the success of mergers and acquisitions.
Approach
To address management agendas, we promote the formulation of various strategies and, as key agendas in corporate finance and structural reform, work on four transformation themes.
Strategy＆Transaction
Acquisition & Divestiture Strategy
Financial Advisory (FA) & Valuation
M&A Due Diligence
Services for Small and Medium-sized Enterprises (SMEs)
Due Diligence
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