Services

There is common ground for finance and law in substantially every company related legal issue and we believe it is essential to combine the two to increase the chance of a successful outcome. We are using our practical financial knowledge and understanding of the market to assist legal firms and their clients in protecting and growing their businesses.

Litigation & Arbitration support

Consulting expert services / Case strategy consulting

Consulting expert and case strategy consulting can be highly beneficial in dispute resolution to both lawyers as well as their clients. As consulting experts we assist lawyers in identifying and analysing factual circumstances of the case, highlighting key financial issues impacting the quantum and identifying potential risks and weaknesses of the client’s position. Moreover, we analyse and summarize the opposing party's position on quantum, support counsels in developing a case theory, preparing for depositions and trial, developing settlement strategies and evaluate settlement options.

These services can be customized to meet the specific needs of the counsel and the client, and can be provided on an as-needed basis or as part of ongoing consulting support. They are aimed at increasing the chances of success, and delivering better value for clients.

Economic Damage calculation

Economic damage calculation is a critical component of dispute resolution, providing valuable insights into the financial impact of a dispute on businesses and individuals. These services are particularly useful for lawyers and clients in complex commercial or legal disputes where financial damages are at stake. As financial experts we provide specialized expertise in quantifying damages and assessing the financial impact of plaintiff’s alleged wrongdoing on claimant’s business or personal finances.

We support lawyers and clients in developing more accurate, evidence based damage estimates, assessing the financial viability of settlement options, and preparing more effectively for trial or arbitration proceedings. Professional, merit based damage calculation can help clients achieve a fair and equitable resolution of their dispute while minimizing the financial risks.

Expert Reports

Independent expert reports are an essential tool for lawyers and clients involved in litigation or arbitration proceedings. Financial expert reports are particularly important in cases where there are complex financial issues, such as post- M&A disputes, breach of contract, fraud, or intellectual property disputes. These reports present an objective and impartial analysis of the financial impact of the dispute and with their attention to detail can provide clarity to the court or arbitrators, help to understand the strengths and weaknesses of the parties’ positions and make informed decisions. Financial expert reports can also be used in court or arbitration proceedings as evidence, helping to strengthen a party's case and achieve a favourable settlement.

As independent experts with specialized knowledge and expertise in finance, transactions and accounting, we provide an unbiased view on the financial issues at hand. Our expert reports provide a reliable and objective assessment of the value of the damage, helping to facilitate a fair and just decision on quantum.

Expert Reports

Witness and trial preparation services

In addition to providing expert reports and testifying in court or arbitration we can assist in preparing witnesses for deposition or cross-examination. Our expertise can be useful to ensure that witnesses are well-prepared and able to effectively communicate the financial aspects of the case.

We support our clients by reviewing relevant financial documents to ensure that witnesses have a clear understanding of the facts and can confidently answer questions during cross-examination. We identify potential weaknesses in a witness's testimony or financial analysis and help prepare responses to potential cross-examination questions. We provide guidance on how to answer difficult questions in a concise and clear manner. If needed, we can also conduct mock cross-examinations with witnesses to help them gain confidence and prepare for the actual hearing.

Civil & criminal trial consulting

Along with analysis of financial data, assistance with the discovery process and expert testimony, financial experts can provide valuable assistance to the counsels in both civil and criminal cases by summarizing the key financial aspects and arguments of a party in a clear and understandable way and providing clarity to the court. In the tonnes of documents submitted to courts in each and every case, it can be crucial to emphasize the key arguments and support the case.

In both civil and criminal cases we help legal teams navigate complex financial issues and present them in court in a concise and coherent manner. We use graphics and banners to highlight causation and key points. We summarize conclusions in form of executive summaries and bullet points.

In criminal cases we help defence attorneys evaluate the financial aspects of the case and, if possible, provide expert testimony to rebut prosecution arguments.

Mediation support

Independent joint expert services

Often pre-determined in the share purchase agreement (SPA), independent joint experts are appointed by the parties and their primary role is to provide unbiased opinions on specific issues in dispute.

The scope of our services as independent joint financial experts focuses on elements such as one-off and non-recurring items, earn-outs, accounting irregularities, valuation of assets, determination of option exercise price and assessment of damages. We identify and analyse relevant source documents and provide opinions which can ultimately lead to a more efficient and effective resolution of the dispute.

Independent quantum analysis

Independent quantum analysis can be highly beneficial and effective in mediation as it can provide impartial and objective assessments of the issues at hand to assist in the settlement negotiations.

In cases involving breach of contract or other types of financial harm, we support mediators and the parties by calculating the damages suffered and providing an objective opinion on the appropriate amount of compensation. In cases involving a potential acquisition or investment, our independent quantum analysis may include conducting a due diligence and providing an unprejudiced assessment of the target company's financial position.

Data analytics and forensic accounting support

Data visualization and reporting

Data visualization is the art of presenting data in a graphical or pictorial format that is easy to understand and interpret. It is an essential tool for data reporting as it helps to convey complex information in a concise and visually appealing manner. Data visualization is crucial for businesses, researchers, analysts and lawyers to identify trends, patterns or outliers and generate insights that are not immediately apparent in raw data.

Effective data reporting is not just about presenting data, but also about telling a story that communicates insights and recommendations. Visualization helps to create a narrative that connects the data to a broader context, making it easier for stakeholders to understand and act upon the information presented.

We convert large Excel tables and other data sets into smart and interactive charts which can quickly and easily provide answers to the questions raised during a business discussion, negotiations or court hearing.

Data-driven decision-making

Data-driven decision making is the process of making decisions based on data analysis rather than intuition or gut feelings. It is important because it reduces the risk of making decisions based on biases or incomplete information. It allows organizations to make informed decisions that are based on empirical evidence and objective analysis, leading to better outcomes and higher efficiency.

This approach has become increasingly popular in business as data availability and technology advances make it easier to collect, store, and analyse large amounts of data. We support our business clients but also courts, arbitrators and counsels by collecting and analysing relevant data, using statistical and analytical tools to extract insights, and presenting these insights in a summary format to support informed decisions making process.

Predictive modelling and forecasting

Predictive modelling and forecasting are techniques used to analyse historical data and make predictions about future outcomes. Predictive modelling involves building statistical models that can be used to predict future events or behaviours based on past data. This technique is widely used in various industries, including finance. Forecasting, on the other hand, is a method used to predict future trends based on past data and information known and knowable at the time of forecasts preparation. It is commonly used in business to predict sales, growth rates or margins.

In ValueMind we support clients in preparation of financial models which allow them to anticipate future trends and make informed decisions based on data-driven insights, leading to better planning, increased efficiency, and improved business performance.

In the context of dispute resolution predictive modelling and forecasting can be used i.e. to cross check and justify business assumptions for the lost profits calculations.

Financial misconduct investigations

Financial misconduct investigations are conducted to uncover fraudulent or unethical practices within an organization. These investigations typically involve the examination of financial records, transactions, and other relevant data to identify irregularities or fraudulent activities such as embezzlement, money laundering, or insider trading. The investigation process may involve interviews with employees, stakeholders, and other parties involved in the alleged misconduct. We also use forensic accounting and other specialized techniques to uncover evidence of financial misconduct.

Financial misconduct investigations are essential for maintaining the integrity of the financial system and protecting the interests of investors and other stakeholders. They also help organizations identify weaknesses in their internal controls and take steps to prevent future incidents of financial misconduct.

In the context of litigation the ultimate goal of a such investigations is to uncover any fraud or other wrongdoing and hold those responsible accountable for their actions.

Business Valuations & Modelling

Transaction Valuations

Transaction valuation is the process of determining the value of a company or an asset that is being bought or sold in a transaction. The valuation is based on a number of factors, including the financial performance of the company or asset, the competitive landscape, industry trends, and market conditions. Valuations can be performed using a variety of methods, including discounted cash flow analysis, market multiples, and asset-based approaches. The valuation process is critical in mergers and acquisitions, as it helps buyers and sellers negotiate the price for the transaction. Credible transaction valuation based on thoughtful and substantiated assumptions facilitates merit-based discussion and helps to ensure that both parties achieve their desired outcomes and minimize the risk of future disputes.

Purchase Price Allocation

Purchase price allocation (PPA) is a requirement of International Financial Reporting Standards (IFRS 3) used in mergers and acquisitions to allocate the purchase price of an acquired company to its identifiable tangible and intangible assets. The purpose of PPA is to determine the fair value of the assets and liabilities of the acquired company at the transaction date, to reflect them properly on the balance sheet of the acquiring company and to calculate the resulting goodwill or badwill on the transaction . The allocation of the purchase price is based on the fair value of each asset and liability, and may include items such as trademark, intellectual property or customer relationships. Accurately allocating the purchase price is important for financial reporting and tax purposes, as it can impact the consolidated financial statements and tax liabilities of the acquiring company.

Fairness Opinions

Fairness opinions are reports issued by financial experts to provide an independent and objective assessment of the fairness of a financial transaction. They are typically used in squeez-outs, call for the sale of shares, leveraged buyouts, and other corporate transactions where there is a potential conflict of interest between the parties involved. The opinion evaluates whether the terms of the transaction are fair from a financial standpoint to all parties involved, including shareholders, bondholders, and other stakeholders. The opinion is based on a thorough analysis of the relevant financial and economic data and is used by boards of directors and other decision-makers to ensure that the transaction is in the best interests of the company and all stakeholders.

Business Valuations

Business valuation involves determining the overall value of a business based on its financial performance, market trends, competition, and other factors. It typically takes into account both quantitative and qualitative factors to arrive at an estimated value for the business as a whole. Depending on the purposes of the valuation, there are different standards of value that can be used (including i.e. liquidation value, investment value, fair value or market value) as well as different valuation methods the valuator can choose from under different approaches (i.e. income approach, market approach or cost approach).

We support our clients in determining the appropriate approach, method and standard of value and preparation of business valuations for M&A, tax, accounting / reporting, regulatory, fundraising, restructuring or estate planning purposes.

Intangible Assets Valuations

Intangible asset valuation is a process of determining the value of non-physical assets such as brand / trademark, customer relationships, software, know-how, order backlog and other proprietary information.

The process of valuing intangible assets involves identifying and analysing the various factors that contribute to their value. This includes assessing the asset's usefulness, level of exclusivity, and the extent of legal protection. Additionally, market factors such as industry trends and competitive landscapes are also considered.

Valuing intangible assets is essential for companies looking to protect and monetize their intellectual property and to understand their true worth and potential for generating future revenue streams. It also plays a crucial role in financial reporting, mergers and acquisitions, and business restructuring. Accurately valuing intangible assets helps companies make informed investment decisions, protects their intellectual property rights, and provides a basis for negotiating licensing or partnership agreements.

Fixed Assets Valuations

Fixed assets are tangible assets that a company uses in its operations, such as buildings, land, machinery, equipment, and vehicles. Valuing fixed assets involves determining their fair market value, which is the estimated price at which an asset would change hands between a willing buyer and a willing seller in an arm's length transaction. It takes into account factors such as the asset's age, assets’ technical condition, current market situation and asset’s ability to generate cash flows. It provides a reliable estimate of an asset's worth in a given market at a particular point in time.

The valuation of fixed assets can be conducted through various methods, including the cost approach, income approach, and market approach. The cost approach involves determining the replacement cost of the asset, while the income approach considers the expected cash flows generated by the asset over its useful life. The market approach involves comparing the asset's value to similar assets in the market.

Accurately valuing fixed assets is critical for financial reporting purposes, tax assessments, and insurance coverage. It also provides insight into the overall financial health of a company and helps in decision-making related to capital expenditures and investment opportunities.

Regulatory Compliance Valuations

There are certain situations when establishing the value of a business, organized part of an enterprise or an asset is required by applicable regulations or laws. When you reorganise or restructure your business, prepare merger or demerger plan, increase share capital, squeeze out minority shareholders or issue bonds, the commercial code often requires you to apply market value and provide supporting valuation. Similarly, when you are i.e. an investment fund you are required by law to periodically calculate and publish the most current value of your assets and investment certificates.

Regulatory compliance valuations are prepared to comply with relevant regulations and laws and they are essential to ensure that the companies are meeting their legal obligations and avoid any potential legal, financial, and reputational risks.

Business Modelling

Business modelling is the process of creating a mathematical representation of a business to identify potential outcomes and areas for improvement. It involves analysing a company's operations, key performance indicators, historical financial performance, current and expected market conditions to develop a predictive model that can be used to simulate different scenarios and outcomes.

Flexible and well-designed business model can help companies make informed decisions about resource allocation, strategic planning, and risk management. It provides insights into the financial and operational impact of different business strategies and is crucial to effectively manage and control the business.

In ValueMind we prepare business models for clients that can be used in various contexts, including budgeting, finance raising, investment decision-making, and business process improvement. Business model can be a powerful tool for companies looking to optimize their operations, reduce costs, and improve their bottom line.

ValueMind Sp. z o.o.
Al. Wilanowska 325/3, 02 – 665 Warszawa
KRS 0000802743 | NIP 5213875707