Valuation of the company, assets and financial instruments

Business and asset valuation - over 150 valuations completed annually

Every transaction begins with a question: what should the valuation of a business, asset or financial instrument look like? This question requires delving into the business and getting a sense of how market participants assess the value of a given business. From this begins the process of building a model, selecting its parameters and, finally, critically evaluating the effects of the valuation.

Annually, we carry out more than 150 valuations of businesses, assets and financial instruments for clients from different industries and with different needs. Each of them passes verification by auditors - in the vast majority of cases without significant objections.

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What do we price?

- For the purposes of acquisitions or divestitures, demergers, successions, restructurings, financial reporting and capital entries. We use the income method (DCF) and the comparative method (multiples) - selecting the approach to the specifics of the entity being valued and the purpose of the valuation. Where the value of a company depends mainly on its assets - we use the asset approach, and in cases of companies at an early stage of development - the replacement cost approach is often used.
- Including fair value measurements of assets and liabilities required by IAS/IFRS and the Accounting Act. We serve both IFRS reporting groups and companies required to have valuations for national financial statements.
- Valuation of options and stock rights granted to employees under loyalty and performance programs. It requires not only a valuation of the instrument, but often a prior valuation of the company itself as an underlying asset. We carry out such projects for listed and private companies, including entities where the program is accounted for differently at the company and group level .
- Valuations of options, warrants, debt instruments, preferred shares, loan portfolios and receivables to fair value. We serve banks, investment funds and companies with complex financing structures.
- Valuations of brands, technologies, information systems, customer bases, supplier relationships and other intangible assets (e.g., know-how or trademarks). Most often in the context of a PPA, but also as a stand-alone valuation for transactional or litigation purposes. We have experience in valuing intangible assets in various industries - from software and digital platforms to trademarks in the FMCG sector.

Cross-border valuations

We perform valuations of foreign entities - for Polish investors acquiring companies abroad and for foreign capital groups valuing Polish subsidiaries.

We have experience in transactions in the CEE region and beyond, including projects requiring financial models in functional currencies other than PLN and discount rates calculated for emerging markets.

We also perform valuations of foreign companies for the purposes of transactions, reporting and restructuring of capital groups.

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When to order a quote?

A business or asset valuation is needed more often than most owners and managers assume. In addition to the obvious transactional cases, it arises, among other things:

when planning for succession or entry of a new shareholder,
in litigation between shareholders or partners,
when applying for bank or private equity financing,
in restructuring processes and asset divisions,
when implementing value-based incentive programs (IFRS 2, phantom shares, management options),
as an independent opinion in the valuation prepared by the other party to the transaction or its advisor.

What does the valuation report contain?

Each valuation of a company, asset or financial instrument prepared by Aider Polska is fully documented - with a detailed description of the methodology and all assumptions made confirmed with the client. We use real-time access to global financial services (Bloomberg, Refinitiv), which ensures that comparative data, market multiples and discount rates are up-to-date.

Our reports meet the requirements of the International Valuation Standards (IVSC) and are prepared to withstand verification by an auditor, forensic expert or the other party to the transaction. In cases of dispute, we are ready to defend the adopted methodology directly against the challenger.

FAQ

- Business valuation is the process of determining the value of a company using methods such as DCF, the comparative method or the asset approach. Valuation may be needed when selling a company, attracting an investor, restructuring or shareholder disputes.
- A business valuation is most often performed prior to a business purchase or sale transaction, succession, investor entry, bank financing, restructuring, or disputes between shareholders.
- Asset valuation involves determining the fair value of a company's assets, including fixed, financial and intangible assets. It is often required by IFRS or the Accounting Act.
- Valuation of financial instruments includes options, warrants, bonds, debt instruments or preferred shares, among others. The process is based on financial models and market data to determine fair value.
- Valuation of intangible assets can include brands, technologies, software, customer bases, know-how, supplier relationships and trademarks, often as part of a PPA or M&A transaction.
- The time to prepare a valuation depends on the complexity of the business, the availability of data and the purpose of the valuation. In practice, the process can take from a few days to several weeks.