Valuations of Financial Assets and Securities

Measured Insight. Informed Value.

Determining the fair value of shares, debt instruments, derivatives and other financial assets is a routine requirement in transactions such as fundraising, mergers, restructuring, taxation and insolvency proceedings in India. Valuation of financial assets calls for a structured application of income, market and cost-based approaches, supported by an understanding of the relevant regulatory framework, including the requirement for registered valuers under the Companies Act. A credible valuation gives all parties to a transaction confidence that the numbers involved reflect a fair and defensible assessment.

Why This Matters

An unsupported or poorly reasoned valuation can attract challenge from tax authorities, regulators or transaction counterparties, potentially unwinding a deal or triggering additional tax liability. Since several statutes prescribe specific valuation methodologies and require certification by a registered valuer, using an unqualified approach can render a valuation report invalid for its intended purpose. A properly conducted valuation protects the interests of shareholders, lenders and other stakeholders relying on the reported figures.

How We Help

Valuation for Fundraising and Investment

We value equity and debt instruments for the purpose of fresh issuances, investor buy-ins and other financing transactions, applying methodologies appropriate to the instrument and the stage of the business.

Valuation for Mergers, Restructuring and Insolvency

Our team supports valuation requirements arising in mergers, demergers, corporate restructuring and insolvency proceedings, working within the timelines and disclosure standards expected in these processes.

Regulatory and Tax Valuations

We prepare valuation reports required under company law, tax law and exchange control regulations, ensuring the approach adopted aligns with the specific statutory purpose.

Litigation and Dispute Support

We provide valuation analysis and expert support in disputes involving shareholder exits, family settlements or contractual disagreements where the value of financial assets is contested.

Who Needs This

• Companies raising capital through equity or debt instruments
• Businesses undergoing mergers, acquisitions or restructuring
• Resolution professionals and stakeholders in insolvency matters
• Shareholders and promoters involved in valuation-related disputes

Our Approach

We select the valuation methodology best suited to the nature of the asset and the purpose of the exercise, backing every assumption with observable market data and sound financial analysis. Reports are prepared to withstand scrutiny from regulators, auditors and counterparties, giving clients a valuation they can rely on with confidence.

Get in Touch

To discuss how we can support you with valuation of securities and financial assets, write to us at info@agarwalurs.com.