The purpose of a valuation is to track the effectiveness of the strategic decision-making process and provide the ability to track performance in terms of estimated change in value. The valuation exercise of the subject organization/instrument is undertaken to assess the true value of the business/instrument by unearthing any issues or potential issues.

During any transaction, whether it is an acquisition, disposal, or merger, these questions often arise: What is the fair value? What maximum price should be paid? At the same time, various stakeholders and regulators are demanding greater transparency through fair value reporting and emphasizing the importance of valuations.

Further, government regulations including various laws have sharpened their focus on the requirement of valuation for various types of transactions as well as for compliance purposes.

Our team of experienced and skilled professionals deliver comprehensive valuation solutions to cater to the dynamic needs of our client's business. This is achieved by an in-depth understanding of the client’s requirements and anticipating future trends.

We at Kirtane & Pandit provide the following services in the valuation domain :

  1. Valuation for arriving at the Fair Value of the Business / Company.

  2. Valuation was undertaken for the exit/introduction of new promoters/shareholders.

  3. Valuation for regulatory compliance under the following statutes:                                                             

    a. Companies Act, 2013

b. Income-tax Act, 1961

c. Securities Exchange Board of India (‘SEBI’) Act, 1992

d. Foreign Exchange Management Act (‘FEMA’), 1999

e. Insolvency and Bankruptcy Code (‘IBC’), 2016

  1. Valuation for financial reporting purposes as required under Indian Accounting Standard (Ind‑AS) 113, including Valuation of Financial Securities, Instruments & Derivatives

  2. Valuation of intangible assets including brand valuation, trademarks, intellectual property, distribution network, etc. 

  3. Valuation of ESOP under Ind AS 102

  4. Purchase Price Allocations for Mergers & Acquisitions

  5. Impairment Studies for Tangible Assets, Intangible Assets & Goodwill

  6. Fairness Opinions