Valuation

Independent valuations for business transactions and on-going asset assessments

CFGI offers a comprehensive suite of valuation services for mergers and acquisitions, financial reporting and tax compliance purposes. These services are designed to anticipate and address the needs of auditors, capital markets, the SEC and the tax authorities. In our trademark highly engaged and collaborative manner, CFGI develops a deep understanding of your business environment, internal systems and operational processes. This painstaking analysis leads to a customized assessment of your needs — and the development of a specialized approach to meet all audit and reporting requirements.

Business combinations – mergers, acquisitions, divestitures 

Initial due diligence is used to analyze the methodologies, inputs and assumptions used by clients to create deal models and evaluate potential transactions.

Valuation of the key deal components, including identifiable intangible assets, liabilities and contingent consideration, equity components and inventory.

Impairment testing

Goodwill and indefinitely lived intangible assets 

Qualitative Step 0 assessment.

Valuation of indefinitely lived intangible assets and reporting units for purposes of the impairment testing in accordance with ASC 350.

Long-lived assets impairment testing 

Impairment testing under ASC 360.

  • Asset group
  • Primary assets
  • Recoverability test
  • Fair value assessment

Equity instruments 

Valuation of private companies’ equity securities for financial reporting and tax purposes (ASC 718 and 409A).

Private equity 

Valuation of the portfolio companies and individual securities held by private equity funds in accordance with ASC 820.

Valuation for tax purposes

  • Legal entity valuation
  • Net operating loss limitations (IRC §382)
  • Intangible asset valuations (IRC §338/§1060)
  • Non-competition agreements (IRC §280[g])

Better business transactions begin with CFGI

Every successful business transaction is built on a transparent and deeply thorough valuation. At CFGI, our valuation specialists have the advanced regulatory, accounting and technological expertise needed to provide a complete picture of your assets and liabilities so that you can make smarter decisions. We also possess the necessary experience to understand the nuances of any industry and ascertain the full scope of a given business’s value propositions. 

Don’t make another big transactional decision without first consulting the experts at CFGI.