Team of 3D has vast experience of advising on Stock Valuations for a number of leading global and domestic companies. With fast changing regulatory and accounting requirements, almost every enterprise needs to know the value of its shares, tangible and intangible assets, products, intellectual property as well as customer and vendor relationships. Business valuation is impacted by a multitude of factors such as the subject company’s industry, its stage of development and the source of the invested capital. We serve following valuation requirements of our clients:-
1
Business Valuation:
Nowadays, almost every enterprise needs to know the value of its tangible and intangible assets, products, intellectual property as well as customer and vendor relationships. Business valuation is impacted by a multitude of factors such as the subject company’s industry, its stage of development and the source of the invested capital. We have a team of professionals with requisite experience in undertaking valuations for securities, acquisitions, intangible property rights / assets, merger / demerger, restructuring, buyouts, etc. We help you assess the fair valuation independently for the transaction using internationally accepted valuation methodologies.
2
Intangible Assets Valuation:
Intangible assets can refer to different things, but they generally signify assets that do not have physical substance or form. Intangible assets include brands, goodwill, customer relationships, royalties, trade names, copyrights and software, just to name a few. Intangible assets can be difficult to value; to complicate matters, for intangible assets that are not producing income, the technology associated with the asset may be too new to understand how much cash flow it can generate for its owner or what competitive advantages it may offer. Intangible asset valuations are used, in particular, in accounting practice to recognize assets in business combinations at their fair value. Intangible asset valuations can also be conducted for tax compliance or planning purposes, as well as for lending purposes. When carrying out an intangible asset valuation, widely accepted methodologies based on income, market and cost approaches should be considered.
3
Share Valuation under FEMA:
Valuation is when the company shares/ debentures are measured on the basis of the fair and actual value received from them. Under the Foreign Exchange Management Act, 1999 (FEMA) valuation can be done by a SEBI registered merchant banker or a chartered accountant. The international method of valuation is called the Discounted Cash Flow Model (DCF). Through the process of share valuation/business valuation, a person who is resident outside India who has acquired a capital instrument of an Indian company or a person resident in India transfers the instrument or vice versa. The valuation is done according to the prescribed guidelines of pricing.
4
Valuation of Perquisites under Income Tax Act :
With the advent of Equity linked compensation and remuneration structures to the employees of a company, a newer challenges for valuation of ESOPs for regulatory, compliance and tax purposes have emerged. Arriving at a fair value of the equity awards and share-based payments depends on a number of factors and often requires complex modelling to incorporate unique terms and complex risks.
