Determining the value of an asset or a company requires a rigorous and quantitative approach. We provide independent business reviews and fairness opinions on investment decisions through advanced modelling capabilities informed by our finance, accounting, and market expertise. Our services also encompass valuations for purchase price allocations, intellectual property (IP), tax assessments, management packages, fixed-rate instruments, and complex financial instruments.
Independent business review and fairness opinions
Our independent business reviews provide an objective assessment of a company’s financial health and strategic positioning. We deliver fairness opinions to ensure that business transactions, including mergers, acquisitions, and investments, are aligned with market standards, providing confidence to stakeholders and safeguarding against potential conflicts of interest.
Purchase Price Allocation
Under IFRS and many variations of local GAAP, companies are required to allocate the cost of an acquisition to the acquired identifiable assets and liabilities on the basis of their fair values. In addition to the existing assets and liabilities, purchase value can also be attributed to newly identified intangible assets. The final purchase price allocation is subject to discussion with the company’s auditors, who will review the assets identified and valuation procedures performed as part of the audit of the acquirer’s financial statements. The fair values identified in the purchase price allocation can (or, in some cases, must) be tested each year for potential impairment. We assist buyers with a full range of services, from identification of intangible assets to the assessment of fair value and discussions with auditors.
A purchase price allocation can also be performed on a preliminary basis during the financial due diligence phase of an acquisition to estimate the level of future net earnings accretion or dilution post-transaction.
IP valuation
We provide a precise and independent valuation of intellectual property (IP) assets, for example, trademarks, patents, licences and other IP rights, in various industries.
Tax valuation
We perform independent valuation reports on transfers of shares, intellectual property and other intangible assets for our clients, aiding them in their discussions with domestic and international tax authorities.
Management package and complex instruments valuation (Accur’Option)
Accur’Option® is a market-leading valuation solution for the valuation of management packages, fixed-rate instruments and complex financial instruments, internally developed and trusted by most actors in the French private equity market. Field-tested and strengthened by repeated interactions with tax authorities, Accur’Option® is the most reliable solution for the independent valuation of complex financial instruments.