Business valuation determines the value of a business based on its financial performance, market trends, competition and other quantitative and qualitative factors. We support clients in selecting an approach, method and standard of value appropriate to the purpose of the valuation. We prepare valuations for M&A, tax, reporting, regulatory compliance, fundraising, restructuring and estate planning purposes.
We determine the value of non-physical assets such as brands, trademarks, customer relationships, software, know-how and order backlogs. The analysis considers the asset’s usefulness, level of exclusivity, legal protection and market factors. Valuation provides a basis for investment decisions, financial reporting, M&A, restructuring and negotiations of licensing or partnership agreements.
In cooperation with certified property valuers, we determine the market value of buildings, land, machinery, equipment and vehicles used in a company’s operations, applying a cost, income or market approach. We take into account the age and technical condition of the assets, current market conditions and their ability to generate cash flows. Fixed asset valuation is usually used for financial reporting, tax assessments, insurance coverage and decisions on capital expenditure and investment opportunities.
Purchase price allocation (PPA) is required under International Financial Reporting Standards (IFRS 3) and concerns accounting for a completed acquisition of another entity. The PPA process involves determining the fair value of acquired assets and assumed liabilities at the transaction date, reflecting them in the acquiring company’s balance sheet and calculating the resulting goodwill.
Applicable laws and regulations may require the valuation of a business, an organised part of an enterprise or an asset. This includes reorganisations and restructurings, merger or demerger plans, share capital increases, minority shareholder squeeze-outs and bond issues.
Business modelling creates a mathematical representation of a business to simulate different scenarios and outcomes. It involves analysing operations, key performance indicators, historical financial performance and current and expected market conditions. We prepare models for budgeting, fundraising, investment decision-making and business process improvement.
Predictive modelling uses historical data to build statistical models for predicting future events or behaviours. Forecasting extrapolates trends using information known at the time of preparation, for example to predict sales, growth rates or margins. We support clients in preparing financial models to anticipate trends and make decisions based on available data. In disputes, these techniques may be used to cross-check and justify business assumptions for lost profit calculations.
Data-driven decision-making relies on analysis and empirical evidence, reducing the risk of decisions based on biases or incomplete information. We analyse the market and competition and use statistical and analytical tools to extract insights, which we present in summaries to support the decision-making process.
