1. Valuation for Mergers & Acquisitions (M&A)
Determining fair value during mergers, takeovers, or joint ventures to support negotiations and regulatory filings.
Includes:
Equity share valuation based on DCF, NAV, or comparable transaction method
Determination of share swap ratios
Support in negotiation and transaction structuring
Valuation report as per Companies Act and Income Tax Act
2. Valuation for Fundraising / Startup Investment
Startups and SMEs require professional valuation for attracting investors and determining dilution.
Includes:
Valuation using methods like DCF, Berkus Model, Scorecard, and Risk Factor Summation
Preparation of investor presentation and pitch documents
Regulatory-compliant valuation report for issuance of shares (under FEMA/IT Act)
3. Valuation under Income Tax Act / FEMA
For transactions involving related parties, share issuance, or foreign remittance, valuation is mandated under Indian laws.
Includes:
Valuation as per Rule 11UA/11UB of Income Tax Rules
Valuation as per FEMA pricing guidelines for FDI
Certification by Registered Valuer or Chartered Accountant
4. Valuation for Financial Reporting (Ind AS / IFRS)
Valuation of intangible assets, goodwill, impairment testing, and fair value disclosures for audited financial statements.
Includes:
Purchase price allocation (PPA)
Intangible asset valuation (brand, IP, goodwill)
Fair value measurement of financial instruments
Compliance with Ind AS 113, Ind AS 38, and Ind AS 36
5. Valuation for Regulatory & SEBI Compliance
Mandatory valuation for listed/unlisted companies under SEBI, Companies Act, and RBI/FEMA.
Includes:
Valuation for rights issue, preferential allotment, ESOPs
Buyback and delisting valuation
Fairness opinion for minority shareholders
Valuation for cross-border transactions
6. Valuation for Dispute Resolution & Litigation
Independent valuation in shareholder disputes, family settlements, or arbitration proceedings.
Includes:
Neutral and court-compliant valuation reports
Valuation for oppression/mismanagement claims under Companies Act
Valuation for succession planning and family-owned businesses