Organizations in different phases of their operation may require valuation and certifications. Our team of experts understanding the business exigencies assists with valuations and undertake these in line with presecribed guidelines.

Business Valuation

A business valuation provides the management of business with numerous facts and figures pertaining to the actual worth of the company in terms of market competition, assets values and income values.

Valuation of assets is an integral and imperative pre-requisite to merger and acquisition. Under a merger and acquisition, the purchaser company acquires a stake in the target company by payment of consideration. The purchaser needs to understand the basis on which the purchase consideration is required to be paid to the target company. For this, valuation of the target company is undertaken. Values of assets and liabilities are determined using the prescribed methods. Purchase price paid over and above the value of assets is referred to as ‘goodwill’.

We at Circa Consulting understand the need to value the company and also it’s importance formulating a business strategy. We assist with valuation services to organizations across various industries and also to organizations of all sizes.

Regulatory Valuations

Regulatory valuations are generally undertaken to reinforce compliance with tax laws and other regulatory provisions. For a valuation reported to be accepted, a thorough knowledge of the business environment in which the business is operating is required.

Valuation under the Companies Act 2013 must be conducted by the Registered Valuer. Tax valuations are triggered when shares are bough/sold below Fair Market Value (FMV). In majority of the sale/purchase transactions, the purchase/sale cost is above the FMV. However, there are instances when the sale/purchase is undertaken at a value lower than FMV.

Our team of experts at Circa Consulting have an in-depth knowledge and understanding of business exigencies. Our team often liaises with financial due diligence experts, accounting advisory professional and other professionals to better serve our client needs.

Accounting Valuations

Fair Value Accounting has been introduced in India by Ind AS. The management of the company prepares the financial statement of the company and the auditor gives a true and fair view on the financial statements. The auditors need to verify the fair value measurements have been done independently and using accurate and fair methods.

Valuation under Ind AS is to be carried on by an independent registered valuer.

We assist organizations to undertake accounting valuations as necessitated by the Ind AS and the prescribed guidelines.