M&A Valuation

A company merger is when two companies combine to form a new company. Companies merge to expand their market share, diversify products, reduce risk and competition and increase profits.

A de-merger is when a company splits off one or more divisions to operate independently or be sold off. A de-merger may take place for several reasons, including focusing on a company's core operations and spinning off less relevant business units, to raise capital, or to discourage a hostile takeover.

M&A Valuation for Unlisted Companies

Compliance with Companies Act, 2013:

Governed from Section 230-232 of the Companies Act, 2013, along with applicable rules.

Valuation Report Requirement:

A valuation report in respect of the shares and the property and all assets, tangible and intangible, movable and immovable, of the company by a registered valuer.

M&A Valuation for Listed Companies

Compliance with:

Governed from Section 230-232 of the Companies Act, 2013, read with SEBI Master Circular SEBI/HO/CFD/POD-2/P/CIR/2023/93, dated 20th June 2023.

Valuation Report Requirement:

A valuation report in respect of the shares and the property and all assets, tangible and intangible, movable and immovable, of the company by a registered valuer.