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valuation Services


BUSINESS VALUATIONS

Whether your goal is to buy or sell a business, we ensure that you get genuine and transparent business valuation reports to understand the real value of the business. This will help you in turn to take financially informed decisions. We aim to provide you with trusted business valuation reports that include historical and forecast information, analysis of balance sheets, income statements and cash flow, conducting meetings with management to discuss company history, operations, employees, customers and competitors and other relevant items.

What can Business Valuations do for you?

  • Acquiring Loans
  • Business Acquisitions
  • Joint Ventures & Mergers
  • Litigation Purposes
  • Attracting Investors
  • Family Succession & Planning
  • Valuing your own Net Worth



VALUATION OF INTANGIBLE ASSETS

Intangible assets and intellectual property exist explicitly or implicitly in various kinds of enterprises. This type of asset is neither visible nor physically measurable. Due to its complex nature, special attention is required in identifying and measuring them from different perspective.

Some examples of intangible assets we have appraised include:

  • Trademarks
  • Brand name
  • Non-compete agreements
  • Customer relationship
  • Order backlogs
  • Technical know-how
  • Computer software
  • Copyrights

In view of the unique characteristics and applications of each intangible asset, the following methodology will be considered and commonly applied in our valuation processes:

  • Multi-period Excess Earnings Method
  • Relief-from-royalty Method
  • Replacement Cost Method
  • Discount Cash Flow Method
  • Market Comparable Method


IMPAIRMENT STUDIES FOR GOODWILL & INTANGIBLE ASSETS

Financial accounting and reporting requires an analysis of impairment review of intangible assets at every accounting year end or as and when the indications suggest that there is a diminution in the value of an intangible asset. Impairment Analysis provides guidance and insight in the identification and re measurement of intangible assets and goodwill pursuant to the Indian GAAP, IFRS and US GAAP and subsequently report any impairment loss.


ASC Topic 350 – US GAAP

After initial recognition, goodwill and indefinite lived intangible assets are periodically tested for impairment under ASC Topic 350.

IAS 36/Indian GAAP – AS 28

IAS 36: Impairment of Assets requires the testing of goodwill and long-lived intangible assets on an annual basis with other assets tested where there is an indication that the asset may be impaired. Goodwill is tested at a cash generating unit (“CGU”) level and is a single step test comparing the carrying value of the CGU to the recoverable amount. Goodwill impairment tests under IFRS frequently give materially different results to those under US GAAP due to the three step test used in ASC Topic 350.
We have the required skills and expertise to perform unbiased and fair impairment analysis that will bring clarity to senior management, auditors, valuation professionals and regulators by explaining the valuation aspects.


 
 
     
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