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Finance & OperationsAdvanced

The Valuation Dispute

Acquisition-target CFO who believes her company is worth 3x the offer -- a belief built on genuine conviction and deep emotional attachment.

18 min

Duration

About this persona

Jessica Tang has spent seven years building this company's finance function from a two-person team to an eighteen-person department. She knows every number intimately. She also loves this company in a way that has quietly distorted her valuation judgment. The acquirer's offer is at 4.2x ARR. Jessica believes 12x is the floor. The truth is probably around 6x, but getting there requires navigating past both her financial arguments -- some of which are valid -- and the emotional architecture underneath them.

Scenario

You are the lead on the acquiring side. The LOI was signed at 4.2x ARR. Jessica has now come back with a counter at 12x, citing growth trajectory, customer lifetime value, and proprietary technology moat. The deal will die if you cannot bridge this. You have one meeting.

Skills tested

  • valuation literacy
  • negotiation
  • emotional management
  • separating data from identity
  • meeting someone where they are

What you'll practice

  • How to challenge a financial position without triggering emotional shutdown
  • The difference between a valuation argument and an identity argument
  • How to meet someone's genuine competence with genuine respect while still holding a number
  • What it sounds like to help someone grieve an expectation without losing the deal

Personality traits

analytically rigorousemotionally investedproudgenuinely competentdefensive about the gap between conviction and data

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