Article

$67,895 vs $2.9M: The New Build-vs-Buy Math for Private Equity Portfolio Companies

The Operator Model

Key Takeaways
  • Every PE operating partner has run a build-vs-buy analysis.
  • A 28-month operational dataset from a solo operator running AI-enabled development infrastructure provides the counter-evidence.
  • The cost inversion is driven by three compounding factors.

The Setup

Every PE operating partner has run a build-vs-buy analysis. The framework is familiar: estimate the cost of building custom software internally, compare it to the annual licensing cost of a SaaS platform, calculate the breakeven, and make a call. The math usually favors buying — because the build estimates assume traditional development economics.

Those economics assume a 4-6 person team, 12-18 months of runway, and per-developer costs of $150K-$250K fully loaded. According to Accelerance's 2024 Global Software Outsourcing Report, mid-market US development shops bill $150-$250/hour, with full-stack platform builds running $500K-$2M depending on scope. Keyhole Software's 2025 benchmarks place custom enterprise platforms at $200K-$1.5M for mid-complexity builds. The numbers are large enough that most portfolio companies default to SaaS licensing without questioning the assumption.

But the assumption is wrong. The build-side cost has collapsed — and most PE operators haven't updated their models to reflect it.

What the Data Shows

A 28-month operational dataset from a solo operator running AI-enabled development infrastructure provides the counter-evidence. The operator built 10 production systems across 7 verticals, totaling 596,903 lines of code and 2,561 commits, over 116 calendar days of active development.

The total build cost: $67,895. That covers $62,731 in contractor support (CON-02: $40,700; CON-03: $22,031) plus $2,664 in AI tooling (Anthropic, OpenAI) and $2,500 for an initial website build from CON-09.

The market replacement value for the same portfolio, benchmarked against Keyhole Software, Qubit Labs, and COCOMO II models: $795K-$2.9M. The flagship operations platform alone — PRJ-01, 194,954 lines of code — carries a replacement estimate of $780K-$1.56M at mid-market agency rates.

That is a 12x-43x cost differential on the full portfolio. On PRJ-01 specifically, the multiple is 46x-93x against the $16,800 actual build cost.

The cost trajectory is equally significant. Monthly infrastructure and contractor costs peaked at $8,367 in September 2025 and fell to $825 by January 2026 — a 90% reduction in four months. Per-project build costs fell from $7,995 for the first product to $0 for the ninth. The marginal cost of a new system approached zero as the foundation deepened.

No investors. No venture capital. No equity sold. 100% retained ownership across every asset.

How It Works

The cost inversion is driven by three compounding factors. First, foundation reuse: by the late portfolio, 95%+ of infrastructure components — authentication, database schemas, admin interfaces, API structures, deployment pipelines — came from proven patterns built in earlier projects. New products only required the 5-20% of logic that made them different.

Second, contractor displacement: the operator moved from 70% contractor dependency in October 2025 to 100% solo execution by January 2026. The $34,473 investment in external support during the transition phase bought a permanent capability shift, not a one-time deliverable. Monthly contractor costs hit $0 in December 2025 and stayed there.

Third, SaaS displacement: PRJ-01 replaced six external SaaS platforms (Konnektive CRM at $583/month, TrackDesk at $499/month, and four others) totaling $1,565/month in recurring subscriptions. The 28-month SaaS spend displaced: $19,909. Combined with eliminated contractor costs of $62,731, total cost displacement reached $82,640.

What This Means for Decision-Makers

The build-vs-buy math has changed. The old calculation assumed building required a team, 12+ months, and six-to-seven-figure budgets. The new calculation — validated across 10 production systems with QB-verified financials — shows a solo operator with AI-enabled infrastructure can achieve the same output at 2-8% of market cost.

For PE portfolio companies evaluating technology infrastructure, this means the breakeven on building versus licensing arrives dramatically sooner than legacy models predict. A $67,895 build that replaces $1,565/month in SaaS and $6,312/month in average operating costs pays for itself within 10 months — and then compounds. The ROI on the $34,473 direct support investment: 23.1x-84.1x, measured against replacement value.

The question is no longer "can we afford to build?" It is "can we afford not to, given the compounding cost advantage of owned infrastructure?"


Related: [C7_S145 — The Compounding Software Portfolio] | [C7_S143 — Contractor Dependency to In-House Development] | [C7_S148 — 28 Months of P&L Data]

References

  1. Accelerance (2024). "Global Software Outsourcing Report." Benchmarks for mid-market US development shop billing rates and full-stack platform build costs.
  2. Keyhole Software (2025). "Custom Development Benchmarks." Enterprise platform build cost estimates by complexity tier.
  3. Qubit Labs (2026). "Developer Cost Analysis." Global developer cost comparisons and outsourcing rate benchmarks.
  4. Keating, M.G. (2026). "Case Study: The Cost Inversion." Stealth Labz. Read case study