Valuation

Valuation

Valuation Services

Valuation has become an integral component of the modern business environment. Numerous business transactions require valuation in accordance with applicable statutes and regulatory frameworks.

Section 247 of the Companies Act,2013 mandates that all valuations required under the Act must be conducted by Registered Valuers. Similarly, under the Insolvency and Bankruptcy Code, 2016(IBC), only Registered Valuers are eligible to undertake valuation assignments. The Insolvency and Bankruptcy Board of India (IBBI) is the authority empowered to grant registration to valuers.

SPARK is committed to delivering high-quality valuation services in compliance with applicable laws and professional standards.

We undertake valuations of securities and financial assets under the following Acts and 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 Indian Accounting Standards (Ind AS)
• Valuation under the SARFAESI Act, 2002
• Valuation under the Foreign Exchange Management Act (FEMA), 1999
• Business valuation
• Valuation of distressed assets
• Valuation of brands and other intangible assets
• Valuation of equity shares, preference shares, debentures, and other securities

Valuation reports are typically required for:

a. Issue of shares and other securities
b. Fair value determination under Ind AS/IFRS
c. Valuation of intangible assets
d. Related party transactions
e. Issuance of shares for non-cash consideration
f. Valuation of goodwill and other intangibles
g. Fairness opinion for schemes of amalgamation and arrangements
h. ESOP valuation
i. Valuations for special purposes, such as disputes, exits, restructuring,etc.