Method choice
DCF, multiples or net assets.
All advisory & special projects services
Advisory & Special Projects
Valuation Support and Business Transfer
When a business, a stake or shares change hands, the price needs a basis. FinAura prepares the valuation workings and analysis, such as discounted cash flow, comparable multiples or net assets, for a sale, partner exit or share transfer, and coordinates the formal valuation report with a registered valuer or the professional the law specifies where one is required.
- Chartered Accountant-led
- Certification through associate practising CAs
- Fixed scope, fixed fee
What is covered
What Valuation Support and Business Transfer Covers
A price with a basis.
Projections
Reviewed for realism.
Comparables
Market evidence.
Workings
Transparent and documented.
Formal report
By a registered valuer, where required.
Transfer steps
Tax and filings for the transfer.
How the month runs
How It Works
Understand, analyse, value, transfer.
Step 1
Understand
- Purpose
- Business
- Legal requirement
Step 2
Analyse
- History
- Projections
- Comparables
Step 3
Value
- Methods
- Range
- Formal report if needed
Step 4
Transfer
- Tax
- Documents
- Filings
Your part
What We Need From You
- 01Purpose of the valuation
- 02Financial statements and projections
- 03Shareholding
- 04Any offers or terms
Our part
What You Get
- Valuation workings you can explain
- A value range with reasons
- A formal report where the law requires one
- The transfer completed properly
A common question
When is a formal valuation report required?
Company law requires a registered valuer for certain matters, foreign exchange rules require a fair-value certificate for transfers involving non-residents, and tax law uses fair value for some share transfers.
For a negotiated sale between private parties, workings may be enough. We tell you which applies.
See financial modellingReportWhere required
AnalysisMethods and range
PurposeWhy and for whom
Who it is for
Who It Is For
Partners exiting a business
A fair price.
Shareholders transferring shares
Tax and FEMA pricing.
Owners selling a stake
A basis for negotiation.
Families dividing a business
Agreed values.
The rules, in plain English
What the Law Says
Companies Act, 2013
Section 247
Where the Act requires a valuation of shares, assets or a business, it is done by a registered valuer under the Companies (Registered Valuers and Valuation) Rules, 2017.
Official source: mca.gov.inFEMA (Non-debt Instruments) Rules, 2019
Pricing
Share issues and transfers involving foreign investors are priced at or above, or for some transfers at or below, fair value under an internationally accepted method, certified as the rules require.
Official source: rbi.org.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
Valuation Support and Business Transfer: Questions, Answered
Do you issue valuation reports?
We prepare the workings. Formal reports are issued by a registered valuer or the professional the law specifies, whom we coordinate with.
Which valuation method is used?
It depends on the business and purpose: discounted cash flow for growing businesses, multiples where comparables exist, net assets for asset-heavy or holding companies.
Is fair value needed for tax?
For some share transfers and issues, tax law compares the price with fair value and can tax the difference; we check whether it applies.
Do you handle the share transfer?
Yes, through our ROC team: transfer documents, stamp duty, demat and registers.
Often Taken Together
All 12 Advisory & Special Projects services01Advisory & Special ProjectsM&A and Business Transfer SupportFinancial and tax work on buying, selling or merging a business, from diligence through to the transfer.02Advisory & Special ProjectsSuccession and Exit PlanningOwnership, management and tax planned ahead for the day the founder steps back or sells.03Tax & ComplianceROC & Corporate ComplianceAnnual ROC filings, director KYC, event-based filings and LLP to company conversion.04Tax & ComplianceTaxationGST, income tax, TDS, tax planning and notice replies, from reconciled data.