CORE SERVICE
Valuation Advisory
Institutional-grade valuation services across the full spectrum of asset classes, regulatory requirements, and transaction contexts — delivered with precision and independence.
PE/VC & Fund NAV
Portfolio Valuation
Fair value assessments of investment portfolios for private equity, venture capital, and hedge funds. We compute net asset values (NAV) for Level 2 and Level 3 assets, covering equity investments, debt instruments, and alternative assets in line with ASC 820 and IPEV guidelines. Ideal for quarterly/annual LP reporting and regulatory compliance.
ASC 805 / IFRS 3
Purchase Price Allocation (PPA)
Post-acquisition allocation of the purchase price to identifiable assets and liabilities, including intangible assets such as customer relationships, developed technology, trade names, order backlog, and non-compete agreements. We work alongside auditors and management to ensure compliant, defensible PPA studies that withstand scrutiny.
IRS Section 409A Compliance
409A Valuations
Independent common stock valuations for US private companies required under IRS Section 409A prior to issuing stock options or deferred compensation. Our analyses incorporate market and income approaches, probability-weighted outcomes, and DLOM considerations — producing a defensible fair market value that protects companies and employees alike.
ASC 350 / IAS 36
Goodwill Impairment Testing
Annual and trigger-based impairment assessments of goodwill and indefinite-lived intangibles. We conduct quantitative Step 1 and Step 2 analyses using discounted cash flow, guideline public company, and guideline transaction methodologies. Our work is structured to meet audit standards and supports transparent balance-sheet reporting.
Disputes & Damages
Litigation Valuation & Expert Support
Valuation analyses prepared for litigation, arbitration, and mediation contexts — including lost profits studies, economic damages quantification, minority shareholder disputes, divorce proceedings, and IP infringement claims. Our reports are structured to withstand cross-examination, and we can provide expert witness testimony where required.
M&A, Restructuring & Estate Planning
Business Enterprise Valuation
Standalone business valuations for mergers & acquisitions, management buyouts, restructuring, estate and gift tax planning, and ESOPs. We apply a triangulated approach — DCF, comparable public companies, and precedent transactions — to arrive at a well-supported enterprise and equity value, calibrated to the specific purpose and context.
Brands, Patents & Customer Relationships
Intangible Asset Valuation
Valuation of individual intangible assets including trade names and brands (relief-from-royalty), proprietary technology and patents, customer lists and relationships (multi-period excess earnings), non-compete agreements, and franchise rights. Used in PPA, impairment testing, licensing negotiations, and IP monetisation transactions.
Options, Warrants & Convertibles
Financial Instruments & Derivatives
Fair value measurement of complex financial instruments including stock options, warrants, convertible notes, preferred equity with complex liquidation waterfalls, and earnout arrangements. We use Black-Scholes, binomial lattice models, and Monte Carlo simulation, ensuring compliance with ASC 718, ASC 815, and IFRS 2/9.
Stock Options, RSUs & Phantom Equity
ESOP & Employee Equity Valuations
Valuations supporting employee equity plans — including IRC 409A for stock option grants, ASC 718 for financial reporting of share-based compensation, and fair value of RSUs, phantom equity, and profit-interest units. We also assist with cap table modelling and equity allocation analyses across complex capital structures.
Real Estate, Infrastructure & Natural Resources
Real Assets & Infrastructure Valuation
Valuation of real estate assets, infrastructure projects (toll roads, utilities, renewables), and natural resource properties. We apply income capitalisation, DCF, comparable sales, and cost approaches depending on asset type — supporting acquisition pricing, portfolio reporting, impairment testing, and financing purposes.
Need a Valuation?
Tell us about your requirement and we'll respond within one business day with a scoped proposal and indicative timeline.
global.acumenadvisors@gmail.com