For many Small and Medium-Sized Enterprises (SMEs), mergers and acquisitions (M&A) are often perceived as events reserved for large corporations. In reality, M&A can be one of the most powerful strategic tools available to SMEs seeking growth, competitiveness, succession planning, or market expansion. However, the success of an M&A transaction depends on much more than finding a buyer or a target company. The real value lies in understanding the right transaction scenario, s