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Business Valuation

Measuring value in your business

​​​​Our dedicated Business Valuation team is here to provide an independent party’s voice to a range of your corporate-level affairs and decision-making. This may include your internal decision-making, your financial reporting, your own internal decision making or your fund raising. When you are responsible for finance decisions looking at the corporation as a whole, CAA can provide independent professionals trained with a similar outlook to help integrate assessments on other facets of your business such as its property, plant and machinery, or agriculture and mineral resources. Our team comprises a group of business and finance trained professionals holding reputed accounting and finance qualifications to handle your needs.​

Service Offering

Company Valuation

  • Equity valuation for deal consideration determination

Financial Reporting

We conduct various types of valuation services for different accoun​ting purposes, in accordance with the International Financial Reporting Standards / US Generally Accepted Accounting Principles, including:

  • Business combinations (IFRS* 3(R) / ASC* 805) 
    -We perform the Purchase Price Allocation in which the acquirer recognizes the acquiree’s identifiable assets, liabilities and contingent liabilities at their fair values, and also recognizes goodwill
    -We provide one-stop service on valuations of land & buildings, plants & machi​neries, intangible assets, current assets / liabilities, etc​
  • Intangible assets (IAS* 38 / ASC 350)
    -​​Valuation of trademark, technology, patents, customer relationship and other intangible assets​
  • Biological assets (IAS 41)
    -​​Bi​ological assets (i.e. living animals and plants) are required to be recorded as fair value less cost to sell on initial recognition and each reporting date
  • ​Impairment (IAS 36 / ASC 320)
    ​-​G​oo​dwill impairment
    ​-​Impairment tests on cash-generating units
    -​​Impairment of intangible assets
  • ​Financ​ial instruments (IFRS 9/ ASC 815, 820, 825)
    -​​Convertible bonds, preference shares, share options, warrants
    ​-​Forward, swap, swaption
    ​-​Other synthetic instruments
  • Other financial reporting requirements such as IFRS 2 – Share-based Payment, IFRS 13 – Fair Value Measurement​

Financial Advisory​

  • Share option scheme design and impact evaluation
  • Financial due diligence
  • Acquisition structure advisory
  • Market due diligence
  • Technical due diligence
  • Research and consultancy

Fund Raising

  • Project finance modelling
  • Capital fund raising advisory
  • Debt financing advisory
  • Mining Industry – Competent Person’s Report and Competent Evaluator’s Reports compliant with HKEx Listing Rules 18 and 18A or SGX Catalist Listing Rules for Mineral, Energy, and Oil and Gas Companies

Our Clients’ Industries

Our business valuation services are industry agnostic and are applicable within private and public sector entities.

  • Industrials
  • Consumer Discretionary
  • Consumer Staples
  • Healthcare
  • Financials
  • TMT
  • Utilities

Your Benefits

  • The unity created after consulting an independent, third party.
  • Improving your investor relations by utilizing a third party opinion.
  • Single point of contact to ensure seamless valuation service delivery.
  • Provision of reliable and well-accepted independent valuation reports.
  • Smoother communication with auditors and other financial advisers because we deliver with the support of rigorous methodologies and documentary evidence.
  • Time saving for your own corporate / finance teams to deliver similar projects.
  • Make better-informed decisions on deal target pricing and capital structure.
  • A one-stop solution for all types of valuation including property, plant and machinery, financial instruments, biological assets, mineral assets and business valuation.

​Our Qualifications

    Members of the Business Valuation team hold memberships in various professional organisations such as:

  • CFA Institute
  • American Institute of Certified Public Accountants
  • Institute of Certified Public Accountants Singapore
  • Hong Kong Institute of Certified Public Accountants
  • Certified Public Accountants of Australia
  • International Association of Consultants, Valuators and Analysts
  • Global Association of Risk Professionals

Notable experience

​​ ​

Morga​n Stanley’s private equity arm required a valuation of a patent portfolio of a remote controller manufacturer for internal reference

Agricultural Bank of China International was provided a valuation of their finance-focused private equity investments for accounting reference.

Hutchison China-MediTech - a London listed healthcare and pharmaceutical company - required a valuation of an employee share option programme as well as a subsidiary business valuation for accounting reference.