Business Valuation

Business valuation is the process of determining the fair value of a business entity, often required for regulatory compliance, fund raising, mergers and acquisitions, financial reporting, or internal decision-making. A reliable valuation provides stakeholders with an informed basis for negotiations, structuring, and strategic planning.

Our firm provides independent, professionally sound business valuation services that align with applicable regulatory frameworks, such as the Companies Act, 2013, Income Tax Act, and FEMA, as well as global valuation standards where relevant.

Scope of services includes:

• Valuation for startups and growth-stage companies for fundraising or investor onboarding

• Valuation of shares and securities for issuance, buyback, transfer, or ESOP purposes

• Fair value reporting under Ind AS 113 or IFRS, including purchase price allocation (PPA)

• Valuation for mergers, demergers, slump sale, or business restructuring under Companies Act

• Valuation of goodwill, brand, and intangible assets

• Determination of net asset value (NAV) or liquidation value for distressed or closing entities

• Valuation required for Income Tax compliance (e.g., Section 56(2)(viib), transfer of unlisted shares)

• Use of recognised valuation approaches:

  • Discounted Cash Flow (DCF) Method

  • Comparable Company Multiples (CCM)

  • Net Asset Value (NAV) Method

  • Earnings Capitalisation Method

• Preparation of detailed valuation report with assumptions, workings, and justifications

• Valuation by a Registered Valuer (RV) under IBBI, where regulatory requirement mandates

The process ensures that the valuation is transparent, well-supported, and in line with the purpose for which it is required, helping stakeholders navigate critical decisions with greater confidence.