Valuation Under Companies Act

Valuation under the Companies Act 2013 is a study of a company’s assets and liabilities regarding its financial position in comparison to similar companies. The examination includes the fair value of each asset in the balance sheet and the value of each liability in the income statement of the company.

There are some important rules and regulations under the Companies Act 2013 to obtain a valuation report. Under the Companies Act 2013, the valuation of property, stocks, shares, debentures, securities, goodwill, or any other company assets or net worth or liabilities is dealt with. The section aims for transparency and accountability in the business valuation process to protect the interests of shareholders and investors.

Sections Requiring Valuation Under the Companies Act 2013

  • Section 62: Further Issue Of Shares
  • Section 260: Company Administrator’s Authority and Responsibilities
  • Section 281: Liquidation Of Company
  • Section 236: Minority Stake Purchase
  • Section 192: Valuation Of Assets Other Than Cash
  • Section 232: Corporate Mergers And Amalgamations
  • Section 230: Compromise Or Make Arrangements With Creditors & Members

Registered Valuer For Valuation Under Companies Act, 2013

Under the Companies Act 2013, the valuation of shares, stocks, debentures, goodwill, securities, properties, or any other asset should be done by a registered valuer. The registered valuer must be registered with the IBBI – Insolvency and Bankruptcy Board of India and comply with the Code of Conduct.

At My Valuation, we are a team of IBBI-registered valuation professionals who have a firm understanding of valuation under the Companies Act, 2013. Following extensive research, we provide a complete valuation report in the prescribed format and manner based on internationally accepted valuation standards.

ESOP Planning & Valuation Services

ESOP valuation is needed for accounting purposes to register compensation expenses by the company issuing ESOPs and for taxation purposes for calculating tax payable by employees. As per the Income Tax law, ESOP valuation can only be done by a SEBI Registered (Cat-I) Merchant Banker.

At My Valuation, we are a team of SEBI Registered (Cat-I) Merchant Bankers, and IBBI registered valuers helping companies with the best ESOP Valuations services. After a thorough examination, our ESOP specialists help build long-term incentive plans and determine the true worth for ESOP holders.

Our Offerings

Merger & Acquisition Valuation Services By Top Valuers

Mergers & Acquisitions valuation services help determine the interest value and identify any existing tax-related synergies. At My Valuation, we are a team of experienced financial professionals who have extensive knowledge and experience in Mergers & Acquisitions Valuation.

With high certification, our corporate legal and finance experts provide valuation advice to mergers, demergers, acquisitions, takeovers, management, and stakeholders in M&A transactions, acquisitions or sales of a company, capital investment appraisals, and strategic reviews.

Our Offerings

IND AS Valuation

IND AS Valuation is a way of obtaining the company value crucial for determining a stand in the financial markets. At My Valuation, we have a specialized team of Ind AS valuation consultants who assist firms in finding value for their stakeholders with the right and reliable valuation reports created using DCF and other methods.

Our IND AS valuation reports and certificates are well-structured and can be used for commercial and Valuation certificates for regulatory compliance purposes.

Our Offerings Are For

  • Financial Instruments – Ind AS 109
  • Section 260: Company Administrator’s Authority and Responsibilities
  • Business Combinations – Ind AS 103
  • Impairment of Assets – Ind AS 36
  • Investment Property – Ind AS 40
  • Intangible Assets – Ind AS 38
  • Share-based payments – IND AS 102 (ESOP – cash and equity-settled)

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Valuation Under Companies Act