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How PE firms treat pricing in diligence

Most check the pricing plan, a third check whether it can be delivered

Bar chart of a 2026 PE survey: 82% value execution, 70% evaluate pricing strategy, 66% say CDD overweights the market, 33% assess pricing implementation
Most funds check the pricing plan; a third check whether it can be delivered Source: Simon-Kucher, Private Equity Value Creation Study, 2026

Four findings from Simon-Kucher's Private Equity Value Creation Study 2026, based on 215 respondents. Most firms look at pricing strategy in diligence, but only a third assess whether the pricing plan can be carried out, and two thirds say commercial due diligence spends too long on the market. Deal teams can use it to argue for testing the price line with customers before the investment committee, for example with interviews and a price test in Koji.

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What's in this bar chart

Share of respondents
Execution matters as much as finding82%
Evaluate pricing strategy70%
CDD spends too long on the market66%
Assess pricing implementation33%

215 private equity respondents.

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<a href="https://www.koji.so/visuals/pe-diligence-pricing-gap-simon-kucher-2026"><img src="https://www.koji.so/visuals/pe-diligence-pricing-gap-simon-kucher-2026/pe-diligence-pricing-gap-simon-kucher-2026.png" alt="Bar chart of a 2026 PE survey: 82% value execution, 70% evaluate pricing strategy, 66% say CDD overweights the market, 33% assess pricing implementation" width="1200" height="630" /></a>
<p>Source: <a href="https://www.koji.so/visuals/pe-diligence-pricing-gap-simon-kucher-2026">How PE firms treat pricing in diligence</a>, Koji</p>