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What We Do

Valuation

Our Expertise
What We Can Do For You
Why Choose Resurgent
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Our Expertise

  • Provide independent valuation services using internationally accepted valuation methodologies.
  • Produce well reasoned, detailed, defendable valuation report.

What We Can Do For You

  • Business Valuation
    • Acquisition- Domestic & Cross Border
    • Merger – Assessment of Swap Ratio
    • Fairness Opinion
    • Valuation of business segments/divisions for spin off/restructuring
    • Share Purchase/ Brand valuation
    • Intellectual Investment/Fund Raising
    • Good will & Asset Impairment testing (US GAAP/IFRS/Indian GAAP)
    • Fair valuation for statutory/regulatory purposes
    • Forensic Valuations including court cases and legal proceedings
    • Valuations for Family settlements
  • Intangible Valuation
    • Asset valuation for purchase price allocation for accounting for business combinations (US GAAP/IFRS)
    • Carried Interest valuation
    • Derivative Valuation under IFRS
  • Employee stock option Valuation
    • Equity Shares/Common Stock for Perquisites taxation
    • Sweat Equity
    • Stock Options through Black Scholes and Binomial or Lattice technique
    • Share based payment awards valuation under IFRS
  • Corporate Restructuring – Mergers & Acquisition, Spin Offs etc.
  • Valuation under IFRS/IAS
    • Share-based Payment (IFRS 2)
    • Business Combination (IFRS 3)
    • Financial Instruments Presentation (IAS 32 & IFRS 7)
    • Impairment of Assets (IAS 36)
    • Financial Instruments Measurement (IAS 39)
    • Investment Properties (IAS 40)
  • Valuation for RBI under FEMA
    • As per Notification No. FEMA 120/ RB-2004 & Notification No. FEMA 20 /2000-RB dated 3rd May 2000 , we provide valuation report:
      • For remittances under approval route
      • For remittances under automatic route
      • For Investment in a foreign security by swap or exchange of shares of an Indian company
      • For Transfer by way of gift or sale by a person resident in India to a person resident outside India
    • As per Circular No.49, dated May 04, 2010, we provide valuation for:
      • Transfer by Resident to Non Resident
      • Transfer by Non Resident to Resident
      • By RBI Recommended DCF Approach
  • Valuation of ESOPS for accounting & other purpose
    • As per SEBI (ESOP Scheme) 1999, accounting value of options shall be equal to the aggregate, over all employee stock options granted during the accounting period, of the intrinsic value of the option or, if the company so chooses, the Fair Value of the option.
    • The fair value shall be estimated using an option-pricing model (e.g. Black-Scholes or Binomial Model) that takes into account as of the grant date various parameters to measure the value of the option.
  • Valuation for Perquisites Taxation
    • In the Finance Bill 2009, FBT has been abolished, but ESOPs will continue to taxed as perquisites, basis of which shall remain Fair Market Value.
    • The Fair Market Value shall be such value of the share in the company as determined by a Merchant Banker on the specified date
  • Valuation for Shares for Closely held companies
    • The Finance Act, 2012 inserted clause (viib) in section 56(2) of Income-tax Act, 1961 wef April 1, 2012 to bring to tax premium received by a company (other than a company in which public are substantially interested), on issue of its shares in excess of Fair Market Value of such shares.
  • Valuation under alternate investment funds guidelines for Shares for Closely held companies
    • Category I and Category II Alternative Investment Funds shall undertake valuation of their investments, at least once in every six months, by an independent valuer appointed by the Alternative Investment Fund.
  • The Companies Act 2013 has introduced the concept of ‘Registered Valuer’ through Chapter XVII to cover valuation of any property, stock, shares, debentures, securities, goodwill or any other assets of the company. Draft rules on the same have since been released.
    Clause 62(1)(c) : Further Issue of Shares
    Clause 192(2) : Non Cash transactions involving Directors
    Clause 230(2)(c)(v) : For Valuing Shares, Property and Assets of the company under a Scheme of Corporate Debt Restructuring
    Clause 230(3) : Under a Scheme of Compromise/Arrangement
    Clause 232(3)(h) : Where under a Scheme of Compromise/Arrangement the transfer or company is a listed company and the transferee company is an unlisted company, for exit opportunity to the shareholders of transferor company.
    Clause 236(2) : Equity Shares held by Minority Shareholders.
    Clause 260(2)(c) : To arrive at the Reserve Price for Company Administrator
    Clause 281(1) : For Valuing Assets for submission of report by Liquidator
    Clause 305(2)(d) : Preparation of declaration of solvency under voluntary winding up
    Clause 319(3)(b) : For Valuing the interest of any dissenting member of the transfer or company

Why Choose Resurgent

  • We provide process oriented defendable Valuation Report. As a Category I Merchant Bankers we also provide Fairness Opinion report.
  • We provide Valuation Report, which serves the purpose of financial reporting, and is specific to the effective date of valuation, clearly outlining the methods and significant assumptions applied in estimating fair value
  • We have professional experience and expertise in the field of corporate advisory valuations.
  • The team has extensive knowledge of valuation theory and practical experience in valuing foreign and domestic companies.
  • The team consists of Chartered Accountants, CFAs, Company Secretaries and ICAI Certified Valuation experts and MBAs.
  • We can assist in designing appropriate equity incentive plans and developing robust models that determine the accounting cost of stock plans
  • We provide FMV certificate which is in compliance with provisions of Income tax law and circulars issued by Indian Government
  • We can assist in appropriate Valuations of Investments of the fund adapting appropriate valuation techniques
  • We can assist in compliance to procedures and Regulations of AIF having rich knowledge of laws and regulations.
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