Public Markets · Accountability

QL M&A Close Ledger

Merger arb lives inside terminals; announced deals get a headline and then vanish until they close — or quietly die. This ledger keeps the whole tape: every announced acquisition of a public company with its terms, stated close window and source, the live spread marked against real prices with a stated implied-odds read, and — the part nobody publishes — the graded record: which deals closed, how late, which broke and why, each with a receipt. From the resolved tape come acquirer track records: serial closers earn the label, and so do deal-breakers. Grades come only from evidence; an AI never decides an outcome.

Live deals
on the spread board
Resolved
graded with receipts
Closed / broken
close rate accrues
Median days to close
announcement → completion

The Live Spread Board

Announced, unresolved deals sorted by annualized spread — offer value vs the live price (stock offers marked at the live acquirer price × ratio), annualized over the companies' own stated window. Implied odds assume the pre-announcement price as the break fallback — a stated simplification, on the tin.

TargetAcquirerAnnouncedOfferPriceSpreadAnnualizedImplied oddsWindow
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The Close Record

Every resolved deal on the tape — closed or broken, with the receipt that graded it. Closed deals record lateness against the window as originally stated; broken deals record why. This record stays public at every tier: receipts are the product's credibility.

DealAnnouncedTermsOutcomeDaysThe receipt
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Acquirer Track Records

Computed from the resolved rows above — never asserted. An acquirer is labelled only after 2 resolved deals on the tape: serial closers earned it, and so did deal-breakers.

AcquirerDealsClosedBrokenClose rateMedian daysRead
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How grading works

1 · Only real deals enter

A deal needs both parties, an announcement date and source, real terms (a per-share value or an exchange ratio), and the companies' own stated close window. Rumors never enter the ledger.

2 · Only receipts grade

A deal resolves closed or broken only via a linked receipt — the completion or termination reported by its own evidence URL. Past its window with no receipt it reads overdue, never auto-broken.

3 · Math on the tin

Spreads are arithmetic on observable prices. The implied close probability assumes the pre-announcement price as the break fallback — a stated simplification, disclosed everywhere it appears, never a hidden model.

4 · Track records are computed

Acquirer labels come from the resolved tape — close rate and median days to close — and only after 2 resolutions. Thinner records read as accruing, never a fake score.

QL M&A Close Ledger is diagnostic research about announced transactions, not investment advice. Deal terms link their announcements; grades carry their own evidence links; spread and implied-odds figures are arithmetic on observable prices under the stated fallback assumption and can be wrong in both directions — spreads are often wide for good reasons. Nothing here recommends buying, selling or holding any security.

Frequently asked questions

What is the QL M&A Close Ledger?

Every announced acquisition of a public company tracked from announcement to close or break: live merger-arb spreads with implied close odds, resolutions graded only via receipts with evidence URLs, and acquirer track records computed from the resolved tape.

How are close odds computed?

Arithmetic on observable prices: the spread between the live target price and the offer value, annualized over the stated close window. The implied probability assumes the pre-announcement price as the break fallback — a stated simplification, not a hidden model.

How does a deal resolve on the ledger?

Only via a curated receipt with its own evidence URL — a close or a termination reported by a linked source. A deal past its stated window with no receipt reads overdue, never auto-broken, and closed deals record whether they closed late.