ESOP Valuation in Vimanapura, Bangalore

Quick answer: Virtual Auditor values employee stock options for companies in Vimanapura, Bangalore, from our Bengaluru office at Mahalakshmi Chambers, MG Road: the grant-date fair value for Ind AS 102 or the ICAI guidance note, the share value behind grant and exercise prices, and sweat-equity valuations under the Companies Act.

Vimanapura: the local picture for ESOP Valuation

Vimanapura is the HAL and NAL aerospace belt along HAL Airport Road. Vimanapura lies in Bengaluru Urban district, Karnataka. Its business mix is typical of an industrial and manufacturing area. Nearby areas we also serve include Marathahalli, Jeevan Bima Nagar, C.V. Raman Nagar and Mahadevapura. We serve clients in Vimanapura from our Bengaluru office at Mahalakshmi Chambers, MG Road. Manufacturing companies here use ESOPs mainly for senior management, often alongside a promoter buy-back plan. Companies with a registered office in Vimanapura come under the Registrar of Companies, Bangalore (Kendriya Sadan, Koramangala). Income-tax appeals from Vimanapura go to the Commissioner (Appeals) and then to the ITAT Bangalore Benches; writs lie to the High Court of Karnataka.

What is ESOP valuation?

ESOP valuation estimates the value of stock options given to employees. Accounting, company law and income tax each look at a different value at a different date, so one plan usually needs more than one number.

What does the Companies Act require?

An unlisted company grants ESOPs under section 62(1)(b) and Rule 12 of the Companies (Share Capital and Debentures) Rules, 2014, with a special resolution and a minimum vesting period of one year. The exercise price is set by the company within its accounting policies. Sweat equity shares, by contrast, must be valued by a registered valuer. Listed companies follow the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021.

How are options valued for the accounts?

Ind AS 102 (and, for non-Ind AS companies, the ICAI Guidance Note on Accounting for Share-based Payments) measures options at fair value on the grant date, using an option-pricing model such as Black-Scholes, a binomial lattice or Monte Carlo simulation. Inputs include the share value, exercise price, expected life, volatility, risk-free rate and dividend yield.

Full details of ESOP valuation, including the law, the process and our method: https://virtualauditor.in/esop-valuation

What you get from Virtual Auditor in Vimanapura

• Sweat-equity registered-valuer report
• Plan review against Rule 12
• Grant-date fair value per tranche

Documents to keep ready

• Grant letters and vesting schedule
• Latest financial statements and projections
• Cap table and recent funding prices

Indicative Fee Structure

*Prices are indicative and exclude government fees and taxes. Actual fees depend on scope and complexity; contact us for a fixed quote.

Engagement terms — reviewed 25 October 2026

• Fee: From ₹35,000 + 18% GST per grant date, including the Ind AS 102 expense schedule for that grant. No government fee applies.
• Extra / not included: Each new grant date is a separate valuation; the perquisite FMV at exercise under section 17(2)(vi) is a separate certificate when needed.
• Turnaround: 5 working days from receipt of complete information and the advance payment.
• Who signs: The report is signed by V. Viswanathan, IBBI Registered Valuer (IBBI/RV/03/2019/12333).
• Entity: Engagement letter and invoice are issued by V Viswanathan & Associates (proprietor V. Viswanathan, IBBI Registered Valuer, IBBI/RV/03/2019/12333); the Registered Valuer is appointed and signs in his personal capacity, not through a company.
• What to send first: Send ESOP scheme and board/shareholder approvals, grant letters with vesting schedule, cap table, and latest accounts.
• Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.