Analyse de rentabilité
The true value of a minority shareholding in a company operating in the foodservice sector was a contentious question. That shareholding became relevant in the context of a revocatory action. An independent expert report was required to determine that value at a specific point in time during the litigation process.
Since no company-prepared business plan was available, the enterprise value was derived from an independent financial projection built on conservative assumptions, with growth aligned in particular to macroeconomic indicators such as GDP. The analysis showed that the company’s historically demonstrated earnings power was the decisive source of value, while asset-based considerations did not carry independent weight.
Accuracy was appointed as an expert and instructed to carry out the valuation of the company. In the absence of a formal business plan, an independent financial projection was developed based on historical financial data and external assumptions. The valuation was performed in accordance with the recognized valuation standards using an income-based approach. This included an analysis of historical financial information, the preparation of projected profit and loss statements, the derivation of an appropriate discount rate, and the discounting of expected future financial surpluses.