Valuation of companies, equity investments and intangible assets

Russo De Rosa Associati, leader in professional consultancy for ordinary and extraordinary finance transactions, boasts expertise and technical competencies in the field of the valuation of companies, equity investments and certain corporate assets, also intangible.

The professionals at the Firm, ever attentive to being continuously up-to-date on matters relating to Equity & Asset Valuation, get the opportunity to deal with numerous substantial cases of valuation on a daily basis that are rooted in the wider processes of acquisition, corporate or family reorganisation; these being the Firm’s chosen professional contexts.

In particular, the Firm has acquired significant multi-year experience in structuring extraordinary transactions, realised together with industrial operators, or foremost institutional operators in the Private Equity sector, which demand, on a continuously increasing basis and for diverse purposes, feasible and reliable estimates of their financial assets.

No less frequent are the occasions in which the Firm provides support to the management of client companies when valuating corporate assets, also intangible, required for the purpose of correctly determining the values to be recognised in the financial statements, drawn up according to both national and international principles.

Valuation is a complex process which must derive from a solid theoretical basis and ample operational experience capable of grasping the unique nature of each concrete case; something which is certainly not lacking amongst the professionals at  the firm who have for years worked alongside industrial and financial operators, in a transversal manner, on multiple markets of reference.

The valuations are carried out by the Firm’s professionals according to precise national and international standards, which attribute characteristics of rationality, verifiability, consistency and reliability to the produced estimates.

Amongst the most common methodologies on the matter of valuation, which are shared by professional practice, the most suitable ones are chosen for the object being valued and for the purposes for which the estimate is requested.

The expertise acquired by  the FirmAssociati certainly constitutes reliable professional support for its clients, having carried out valuations in the following contexts:

  • fairness of the values and prices determined in relation to specific capital transactions;
  • fairness of the exchange ratio in extraordinary merger and demerger transactions;
  • companies in the context of transformation from partnerships into joint-stock companies;
  • companies or company branches subject matter of transfer transactions;
  • corporate intangible assets (trademarks, patents, know how) for the purposes of allocating the deficit from a merger or demerger;
  • companies and equity investments during intergenerational transfers and changes in ownership within families;
  • corporate equity in cases of shareholder withdrawal;
  • holdings with reference to the application of revaluation laws;
  • holdings in cases of liquidation of the share to the heirs of the deceased shareholder;
  • corporate assets, also intangible, for the purposes of the valuations in financial statements.

The valuation activity performed by Studio Russo De Rosa Associati concludes, according to the mandate assigned, voluntary or in compliance with the law, with models, sworn reports, congruity opinions and fairness opinions within the context of extraordinary transactions.