Most founders spend the year before a sale getting their financials ready. But buyers are increasingly focused on something else. In a 2026 study by SRS Acquiom and Mergermarket, which surveyed 150 senior executives at U.S. investment banks, technology diligence ranked ahead of every other domain. Forty-seven percent called it their top priority over the past year, and 51 percent called it the single most burdensome part of the review. The concern extends beyond software companies. Buyers now treat technology documentation the way they treat financial statements: as information that helps determine the price.