Why The Valuation Group

Fair value measurement assignments require valuation analysis that connects the asset or liability being measured to market participant assumptions, expected cash flow, risk, liquidity, contractual rights, economic conditions, and the reporting purpose of the analysis.

Our fair value work is organized around the asset or liability being measured, the reporting purpose, market participant assumptions, expected cash flow, risk, liquidity, rights, restrictions, and the evidence supporting the conclusion.

Business Interests and Private Company Equity

We provide fair value support for private-company equity interests, ownership interests, business units, closely held companies, complex capital structures, and other nonpublic interests requiring valuation analysis.

Our analysis may address financial performance, expected cash flow, market evidence, capital structure, ownership rights, liquidity, company-specific risk, and market participant assumptions.

Our analysis may address historical performance, expected future cash flow, market conditions, utilization, remaining useful life, operating trends, risk, and the relationship between carrying value and fair value.

Intangible Assets and Intellectual Property

We provide fair value measurement support for intangible assets, including trade names, trademarks, customer relationships, developed technology, licensing rights, contract rights, non-compete agreements, royalty streams, and other identifiable intangible assets.

Our work considers the economic benefit of the asset, remaining useful life, risk, revenue contribution, market position, and assumptions supporting the fair value conclusion.

Contingent Consideration and Complex Financial Interests

Fair value measurement may be required for earnouts, contingent consideration, milestone payments, performance-based obligations, equity-linked instruments, and other transaction-related rights or liabilities.

We analyze the expected amount, timing, probability, risk, and economic structure of the obligation or asset being measured.

Audit-Related Fair Value Support

Fair value conclusions are often reviewed by auditors, CPA firms, management, boards, investors, or other professionals. Our reports and supporting schedules explain the methods used, assumptions applied, financial evidence considered, and reasoning behind the valuation conclusion.

Related Valuation Issues

409A Valuations

Private-company common stock valuations may involve fair value considerations for equity compensation and board documentation.

ASC 805 Purchase Price Allocations

Business combinations often require fair value measurement of acquired assets, assumed liabilities, intangible assets, and contingent consideration.

ASC 350 Goodwill & Intangible Asset Impairment

Fair value support may be required in goodwill impairment, intangible asset impairment, and reporting unit valuation matters.

Contingent Consideration & Earn-out Valuation

Earn-outs, milestone payments, and performance-based obligations may require specialized fair value analysis.

Built for Fair Value Review

Our valuation reports focus on the asset or liability being measured, the financial evidence considered, the market participant assumptions applied, and the valuation methods supporting the conclusion. When fair value must be measured, documented, or reviewed, The Valuation Group provides the valuation analysis and supporting documentation needed for the matter.

LET'S TALK

Looking for Clear, Defensible Financial Analysis?

Connect with our professionals to discuss your valuation, forensic, or advisory needs and determine the right solution for your engagement.

LET'S TALK

Looking for Clear, Defensible Financial Analysis?

Connect with our professionals to discuss your valuation, forensic, or advisory needs and determine the right solution for your engagement.