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In this tutorial, the focus is on mergers and acquisitions (M&A), which are strategies utilized by larger companies to enhance growth and efficiency. Mergers and acquisitions allow companies to gain advantages of scale by building or providing products and services more cost-effectively. These processes are significant yet complex, often necessitating the involvement of various advisers. A critical aspect of M&A is determining the value of a target company, which can be accomplished by comparing it to similar entities or estimating future profits. Companies typically pursue acquisitions to realize cost savings or increase revenue.