Sean St. Germain

Managing Director
15+ years of public accounting and consulting experience, specializing in buy- and sell-side financial due diligence
Focuses on transactions in the software and technology industry
Expert in software revenue recognition
New York
@alvarezmarsal
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Sean St Germain is a Managing Director with Alvarez & Marsal Transaction Advisory Group in New York. He co-leads the Technology industry vertical. Mr. St Germain specializes in providing buy and sell-side financial due diligence services in the software and technology/technology-enabled service industry.

Mr. St Germain has over 20 years of experience working across several software, technology, and technology-enabled service end-markets, including but not limited to: cybersecurity, real estate, GRC, construction, fintech, HCIT, edtech, payments, managed services, advertising/marketing, and transportation and logistics. 

Mr. St Germain has advised clients on domestic and cross-border transactions, including traditional buy-side transactions, portfolio company add-on transactions, public-to-private acquisitions, asset purchases, and sell-side divestiture processes, including carve-outs of business segments.

Mr. St Germain provides buy-side services focusing on quality of revenue (including ARR and gross/net retention rate analysis), quality of earnings, quality of working capital, as well as consideration of off-balance sheet exposures, and general knowledge of companies' operations and finance functions. On the sell-side, Mr. St Germain specializes in preparing companies for the sale process and developing diligence reports to maximize value at every point in the transaction lifecycle.

Prior to joining A&M, he spent over four years as a Senior Manager in Deloitte’s Transaction Services practice, three years in Deloitte’s National Office focusing on complex accounting matters, and five years in Deloitte’s assurance practice where he provided assurance services for multiple public and private entities.

Mr. St Germain earned a bachelor's degree in accounting and finance from Bethel University in St. Paul, Minnesota. He is a Certified Public Accountant (CPA) licensed in New York and is a member of the American Institute of Certified Public Accountants (AICPA).
 

Insights By This Professional

The software industry is in the midst of a fundamental transformation in how value is monetized. Traditional software-as-a-service (SaaS) revenue models, rooted in fixed pricing are increasingly giving away to usage-based and even outcome-based pricing.
Managing Director, Sean St. Germain joined the SaaShimi podcast to discuss the financial diligence process of SaaS companies.
Many software and technology companies have adopted the new revenue recognition accounting rules while others have provided some disclosures regarding their transition plans.
Latest insights The latest insights from Sean St. Germain's team
Thought Leadership
Canadian private capital enters 2026 in a state of disciplined optimism. The environment is more selective, more data-driven, and significantly more execution-focused than in prior cycles.