Purchase Price Allocations for Mergers & Acquisitions
Purchase price allocation (“PPA”) is an exercise undertaken by the acquirer to allocate the purchase price paid to the acquired assets and liabilities of the target company either in case of acquisition of an entity/business or assets under slum sale/slump exchange. PPA (Purchase Price Allocation) is required for accounting and financial reporting under IndAS 103 under which all business combinations requires (except group consolidation) to report the Fair Value of assets (tangible and intangible assets) and liabilities so acquired in the acquirer’s financial statements.
PPA is a complex process and involve identification, measurement and valuation of tangible, intangible assets and Financial instruments.
As we are a Registered Valuer Entity (RVE) with the Insolvency Bankruptcy Board of India (IBBI) for all three asset classes, viz. Plant and Machinery, Land and Building and Securities or Financial assets, we provide a single window facility for all valuation requirements of the stakeholders.
We have a strong team capabile of valuing Tangible, Intangible assets and Financial Instruments ranging from Property, Plant and Equipment, Land & Building, Debentures ( Whether Compulsory Convertible Optional Convertible, Redeemable), Preference Shares ( Whether Compulsory Convertible Optional Convertible, Redeemable), ESOPs and many other complex securities.