01

Valuation of Goodwill/Trademark/Copyright/Patent

In today’s dynamic and highly competitive business environment, intangible assets have become increasingly important to a company’s success. These intangible assets include patents, trademarks, copyrights, brand recognition, customer relationships, software, and other stuff. Valuing these intangible assets is critical for firms because it has a direct impact on financial reporting, strategic decision-making, and total company value.

Types of Intangible Assets Valued under IND AS:

• Trademarks and Brands (IND AS 38)
• Patents (IND AS 38)
• Copyrights (IND AS 38)
• Goodwill (IND AS 103)
• Software (IND AS 38)
• Customer Relationships (IND AS 38)
• Technology and Know-How (IND AS 38)
• Franchise Agreements (IND AS 38)
• Trade Secrets (IND AS 38)
• And more, in compliance with your specific IND AS requirements

At Corporate Professionals, we specialize in the valuation of intangible assets, providing organizations with the insights and knowledge required to maximize the value of these precious resources. Our complete approach to intangible asset assessment ensures that you can make informed judgments about your intellectual property, technology, and other intangible assets.

By selecting Corporate Professionals, you receive access to a wealth of experience, industry knowledge, and a commitment to providing credible intangible asset valuations. Our services assist you in discovering the hidden value in your intellectual property, increasing financial transparency, and making more educated business decisions.

Who does it: Merchant Banker

02

Business Combinations (Including PPA)

Welcome to Corporate Professionals, your dependable partner for skilled valuation services in the areas of Business Combinations and Purchase Price Allocation (PPA). Business combinations are crucial occurrences in the corporate world, and knowing their financial ramifications is critical. Our extensive services enable you to make educated decisions when acquiring or merging with another firm.

Valuation Areas Covered under IND AS:

• 1. Business Combinations and Purchase Price Allocation (IND AS 103):
  Valuation of acquired assets and liabilities in business combinations, including intangible assets, goodwill, and other identifiable assets, as part of the PPA process, to determine their fair values for financial reporting and compliance with IND AS.

Why Choose Corporate Professionals:

• 1. Expertise: Our team comprises valuation experts with a proven track record in business combinations and PPA, assuring you of accurate and reliable valuations.
• 2. Compliance: We stay up-to-date with regulatory and accounting standards, ensuring that our valuations align with the latest requirements.
• 3. Transparency: We prioritize transparency throughout the valuation process, providing clear explanations and documentation to support our findings.
• 4. Strategic Insights: Beyond the numbers, we offer strategic insights and recommendations to help you make well-informed decisions during the business combination process.
• 5. Timely Delivery: We understand the importance of meeting deadlines in business combinations.

Please contact us if you require specific advice with business combinations and PPA value. We look forward to assisting you in navigating the complexity of these critical financial transactions.

Who does it: Merchant Banker

03

Impairment of Assets

At Corporate Professionals, we are committed to offering expert Impairment of Assets Valuation Services to assist businesses and organizations in properly assessing and addressing impairment issues in their asset portfolios. The recognition and quantification of impairment is an important part of financial reporting and decision-making.

Types of Assets We Assess for Impairment:

• Tangible Assets: Including property, plant, equipment, and inventory.
• Intangible Assets: Such as trademarks, patents, goodwill, and software.
• Financial Assets: Including investments and loans.
• Biological Assets: Such as agricultural products and living organisms.

Impairment Areas Covered under IND AS:

• Impairment of Assets (IND AS 36):
  Valuation and assessment of assets (tangible and intangible) for potential impairment, including goodwill, property, plant, equipment, and other financial assets, to determine the recoverable amounts and carry out impairment tests as per IND AS.

Why Choose Corporate Professionals:

• Expertise: Our team comprises seasoned valuation experts with a strong background in asset impairment valuation, providing you with credible and dependable valuations.
• Regulatory Compliance: We stay current with accounting and regulatory standards, ensuring that our valuations align with the latest requirements.
• Client-Centric Approach: Your specific needs and objectives are central to our services. We work closely with you to provide tailored solutions that address your unique circumstances.
• Strategic Insights: Beyond providing valuations, we offer strategic insights to help you make informed decisions about asset impairment, such as potential write-downs or reversals.

Please contact us for tailored assistance with asset impairment valuation. We look forward to assisting you in addressing impaired challenges and making good decisions for your company or group.
Who does it: Merchant Banker

04

Share-based payments (ESOP – cash and equity-settled)

At Corporate Professionals, we provide expert Share-Based Payments Valuation Services, including Employee Stock Option Plans (ESOPs) for both cash and equity-settled arrangements. Share-based payments are an important component of compensation packages, and their valuation is critical for financial reporting, compliance, and strategic decision-making.

Cash-Settled Share-Based Payments:
Stock Appreciation Rights (SARs): We value cash-settled SARs, which entitle employees to receive the appreciation in the company’s stock value in cash.

Equity-Settled Share-Based Payments:

• Employee Stock Options (ESOs): We assess the fair value of employee stock options, which provide employees the right to purchase company shares at a specified exercise price.
• Restricted Stock Units (RSUs): We value RSUs, which grant employees a future ownership interest in the company’s stock once certain vesting conditions are met.

Valuation Areas Covered under IND AS:

• Share-Based Payments (IND AS 102):
  Valuation of share-based payments, including ESOP in cash and equity-settled forms, to determine the fair values of employee compensation, assess the expense recognition, and meet the reporting requirements under IND AS.

Why Choose Corporate Professionals:

• ESOP Expertise: Our team is well-versed in Employee Stock Option Plans and share-based payments, ensuring you receive credible and dependable valuations.
• Regulatory Compliance: We stay current with accounting and regulatory standards, ensuring that our valuations align with the latest requirements.
• Client-Centric Approach: We understand that each share-based payment plan is unique. Our services are tailored to your specific arrangements and goals.
• Timely Delivery: We recognize the importance of meeting reporting deadlines and offer efficient processes to ensure you receive valuations and reports promptly.

Please contact us for specific assistance with share-based payment valuation. We look forward to assisting you in managing and optimizing your share-based compensation arrangements.

Who does it: Merchant Banker