Valuation

Valuation has become an integral part of the business sphere. A number of business transactions must be valued in accordance with the various statutes.

Section 247 of the Companies Act, 2013 mandates that all valuations required under the Act shall be carried out by registered valuers only. Similarly, as per the Insolvency and Bankruptcy Code, only registered valuers shall be eligible to carry out the valuations. The Insolvency and Bankruptcy Board of India (IBBI) shall have the authority to grant licenses to act as registered valuers.

SPARK is committed to providing the best services to its clients in the domain.

We conduct valuations of securities or financial assets under the following acts and/or regulations:


Valuation under the Companies Act, 2013
Valuation under the Insolvency and Bankruptcy Code, 2016
Valuation under the Income Tax Act, 1961
Valuation under SEBI Regulations
Valuation under Ind AS
Valuation under the SARFAESI Act, 2002
Valuation under FEMA, 1999
Valuation of Intangible Assets
Valuation of distressed assets
Business Valuation
Valuation of Brand
Valuation of Intangible Assets
Valuation of Equity Shares, Preference Shares, Debentures, etc.


Usually, valuation reports are required for the following:

a. Issue of shares and securities
b. Fair Value Determination as Per IND-AS/IIFRS
c. Valuation of Intangibles
d. Related Party Transactions
e. Issue of shares for non-cash consideration
f. Valuation of Goodwill and Intangibles.
g. Fairness opinion for the scheme of amalgamation and arrangement
h. ESOP Valuation
i. valuations for special purposes such as disputes, exits, etc.