by CA V. Viswanathan
FCA, ACS, CFE, Registered Valuer (S&FA) | Since 2012
Identify the appropriate business valuation methodology based on your regulatory purpose, company stage, and available data. Powered by Virtual Auditor.
Valuation method selection in Indian corporate practice is driven by the regulatory context and asset profile: (a) DCF — for going-concern businesses with predictable cash flows; (b) Comparable Companies / Comparable Transactions — where peer set is identifiable; (c) NAV-FMV — for asset-heavy / holding companies; (d) Option Pricing Method (OPM) — for cap tables with multiple share classes (CCPS, CCD); (e) PWERM — for late-stage companies with clearer exit-scenario visibility.
Regulatory contexts and method preferences: Section 56(2)(viib) — Rule 11UA(2) DCF / NAV-FMV; FEMA pricing — DCF / Comparable; Ind AS 113 fair value — three-level hierarchy with method match; Section 50C — circle-rate-anchored with valuer adjustment; IBC Resolution Plans — fair value and liquidation value by IBBI Valuer.
This selector recommends the method based on context, business stage, and asset profile. For full valuation execution including IBBI Valuer signed report, consult CA V. Viswanathan at +91 99622 60333.