Business & Assets Valuation

Valuation of Businesses and Assets, Acquisition and Disposal of Shares (IFRS 3), Purchase Price Allocation (IFRS 3), Impairment Testing (IAS 36), Specialist Fair Value Measurement (IFRS 13). Litigation, Tax, Estate and Matrimonial Disputes.

Our valuation expertise cover the following areas:

  • Shareholders’ disputes including the drafting of buy/sell agreements
  • Acquisition/disposal of equity stakes or joint ventures
  • Corporate restructuring/Business reorganization
  • Financial reporting (purchase price allocation, impairment testing)
  • Mergers and acquisitions, divestments and leveraged buyouts
  • Tax disputes with the tax authorities
  • Litigation support, acting as an expert witness
  • Valuation of emerging technologies like AI, cryptocurrency etc
  • Valuation of complex financial instruments
  • Assessing damages from breach of contract, loss of profits/income
  • Assessing damages from copyright/patent infringement etc.

We have performed business and asset valuation work across diverse industries and jurisdictions. Our clients are listed companies, MNE and SME from the following sectors:

  • Manufacturing
  • Logistics
  • Food and beverages
  • FMCG like furniture, consumer products
  • Venture capital, private equity and hedge funds
  • Shipping and offshore oil and gas
  • Entertainment, advertising, media agencies
  • Technology startups
  • Educational institutions
  • Coal mining
  • Agriculture
  • Construction

Acquisition and Disposal of Shares Valuation (IFRS 3 or FRS 103)

IFRS 3 lays down the requirement for the accounting of business combinations and requires the use of fair value estimated that is derived from the Fair Value Measurement Framework for financial reporting. We assist to derive an indicative price before an acquisition strategy is developed. We also perform a valuation of companies should you wish to dispose off your businesses.

Fair Value Measurement (IFRS 13 or FRS 113)

Specialist valuation reviews of fair value measurements prepared by a third party or by management; we offer a firm review of fair value measurements prepared by the firm’s valuation team; reviewing and signing valuation reports; performing, mentoring, supervising or managing fair value measurement engagements; and consulting on, instructing, authoring, developing thought leadership and staff development on fair value measurement matters.

We provide fair value measurements for businesses, business interests, intangible assets, certain liabilities, and inventory for financial reporting purposes. Financial statements issued for financial reporting purposes include, but are not limited to, financial reports issued by the following:

  • Entities required to submit registration statements or filings to the SEC
  • Privately held entities that prepare and issue financial statements in accordance with International Financial Reporting Standards and U.S. GAAP.
  • Any other engagement where the individual is performing services as a valuation professional.

Purchase Price Allocation (PPA) under IFRS 3 Business Combinations

International Financial reporting standards (IFRS) enforce strict guidelines for the business combinations. Purchase price allocation (PPA) serves to enhance the transparency of the activity processes and identify the true value of the assets.

Purchase price allocation (also known as “Assets and Liabilities Valuation”) is the process of assigning fair value to all major assets and liabilities of an enterprise, either following a merger or an acquisition. Assets included can be either tangible (machinery and equipment, property) or intangible (customer relationships/lists, trademarks, intellectual property, goodwill or other intangibles).

Impairment Testing (IAS 36 or FRS 36 Intangible assets)

We carry out impairment testing for listed and unlisted companies as defined under the accounting standards, which is a requirement to conduct such impairment test for its assets to see whether it has incurred impairment losses. The purpose is to ensure that the assets are not overstated.

Death Estate Valuation, Litigation, Tax & Matrimonial Disputes

If your business is caught in a legal dispute relating to business, commercial and matrimonial/family/divorce proceedings, we can provide valuation of shares / business, trial preparation and expert testimony. We also specialise in disputes relating to their personal or corporate tax matters that require valuation expertise, as well as providing litigation support as expert witnesses in Court proceedings.

Damage assessment due to personal injury or economic losses

When an individual sustains a physical injury due to the action or inaction of another person (often related to a motor vehicle), the individual may seek compensation. We can assist with the quantification of the damages. We also assist in valuing losses arising from contracts used in the construction industry, the types of losses that may arise if those contracts are breached (i.e., the types of claims which may arise), and the documents required for supporting a claim for damages.

Expert Witness Service

We provide our services by acting as expert witness and furnishing expert reports for submission to the Courts for purposes of business valuation arising from shareholders litigation or matrimonial disputes. Also, we assist to resolve disputes during mediation and arbitration proceedings and provide expert evidence to assist in forensic investigation into commercial fraud and financial irregularities.

Preparing to buy or sell
your business

Protect your assets during
a divorce

Value your business for
retirement

Our achievements include:-

Business Valuation

Successful fair valuation for a large listed healthcare player amounting to $20 million under the Financial Reporting Standards.

Assets Valuation

Successful assets valuation for a large US immunotherapy MNE, amounting to S$ 33 million for purpose of loan collateral.

Acquisition Valuation

Various acquisition targets (Orchid farming/Secretarial/ Food).

Assets Valuation

Valuation of waste bin containers for a local SME.

Matrimonial Valuation

Valuation of matrimonial assets under dispute.

Assets Valuation

Valuation of a fleet of shipping vessels for a bunker group.

We have a team of highly qualified in-house experts:

  • Chartered Valuer & Appraiser, Institute of Valuers and Appraisers, Singapore;
  • International Certified Valuation Specialist, IACVA;
  • Certified Valuation Analyst, National Association of Certified Valuators and Analysts;
  • Chartered Business Valuer, Canadian Institute of Chartered Business Valuators;
  • Completed the Certified Patent Valuation Analyst course.
  • Asia Pacific Institute of Experts.

ENQUIRE NOW!

ADDRESS

1 Scotts Road, #24-10, Shaw Centre
Singapore 228208

CALL US

(65) 65898975

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