Slump Sale Valuation Services

Independent Valuation of Business Undertakings for Slump Sale Transactions and Regulatory Compliance

A slump sale involves the transfer of one or more business undertakings as a going concern for a lump-sum consideration without assigning individual values to the assets and liabilities. An independent valuation is essential to determine the fair value of the undertaking, support transaction negotiations, facilitate tax planning, and ensure compliance with applicable legal and regulatory requirements. Our experts provide independent and reliable slump sale valuation services in accordance with the Income-tax Act, 1961, the Companies Act, 2013, applicable accounting standards, and internationally accepted valuation standards, helping businesses execute transactions with transparency, regulatory compliance, and confidence.

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What is a Slump Sale Valuation?

Slump Sale Valuation is the process of determining the fair value of a business undertaking transferred as a going concern for a lump-sum consideration without assigning individual values to its assets and liabilities. The valuation considers the undertaking as a whole, including its assets, liabilities, operations, contracts, workforce, and future earning potential. It supports business transfers, strategic divestments, corporate restructuring, and regulatory compliance under the Income-tax Act, 1961 (including Section 2(42C), Section 50B, and Rule 11UAE of the Income-tax Rules, 1962), the Companies Act, 2013, applicable Indian Accounting Standards (Ind AS), and other relevant regulatory frameworks.

Business Divestments
Transfer of Business Undertakings
Corporate Restructuring
Mergers & Acquisitions
Tax & Regulatory Compliance

What Decision are you making?

Business Divestments

Determines the fair value of a business undertaking being divested to support commercial negotiations, tax planning, and transaction execution.

Transfer of Business Undertakings

Provides an independent valuation where an undertaking is transferred as a going concern, including all associated assets, liabilities, rights, obligations, and business operations.

Corporate Restructuring

Supports business carve-outs, spin-offs, internal reorganizations, and restructuring initiatives involving the transfer of business undertakings.

Group Reorganization

Assists in determining the fair value of undertakings transferred within a corporate group as part of organizational restructuring and business realignment.

Mergers & Acquisitions

Provides valuation support for acquisition, divestment, and strategic investment transactions involving the transfer of an entire business undertaking.

Tax & Regulatory Compliance

Supports compliance with the provisions of the Income-tax Act, 1961, including Section 2(42C), Section 50B, and Rule 11UAE of the Income-tax Rules, 1962, together with applicable provisions of the Companies Act, 2013, by providing an independent and well-supported valuation of the undertaking.

Our Valuation Methods, Simplified

Discounted Cash Flow (DCF) Method

Determines the value of the business undertaking by estimating the present value of its expected future cash flows using an appropriate discount rate.

Guideline Company Method

Estimates the value of the undertaking by applying valuation multiples derived from comparable publicly listed companies operating in similar industries.

Guideline Transaction Method

Determines the value of the undertaking using valuation multiples observed in comparable merger, acquisition, or business transfer transactions.

Net Asset Value (NAV) Method

Determines the value of the undertaking based on the fair value of its underlying assets less liabilities, particularly where the undertaking is asset-intensive.

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