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Sample Reports

Business Valuation Sample Reports

We offer various business appraisal reports that differ in scope and documentation of the analysis. We display the reports from high-end to low-end.  To download the reports, please click on the links below.

“Rolls-Royce” Complete Appraisal

This report is a complete appraisal of a very complex and comprehensive valuation. The subject Company emerged from bankruptcy, which required fresh start accounting in accordance with FASB ASC 852, Reorganizations.

In fresh start accounting, it is necessary to allocate the reorganization value within the reporting unit structure at fair value and establish the fair values of the qualifying tangible and intangible assets of each reporting unit. Our valuation was used to allocate the value of the emerging business to the qualifying identifiable assets and liabilities at their fair values for financial reporting purposes in accordance with FASB ASC 805.

We determined the Enterprise Value and certain intangible assets (such as trade names, non-compete agreements, assembled workforce, etc.). A major complexity was that the Company had multiple classes of equity (convertible debt, preferred stock, warrants, and common stock). We employed the option method (based on a version of the Black-Scholes option methodology) to allocate the fair market value of the Company’s total invested capital to the Subject Securities. The Option Pricing Methodology (OPM) is a commonly used method for allocating equity value between common and preferred shares.

“Rolls-Royce” Complete Appraisal

Complete Appraisal

The Client was planning to create a grantor retained annuity trust (GRAT) and transfer his 100% ownership interest to the GRAT. In this appraisal, we used the Asset Appraisal Method, the Discounted Cash Flow Method, the Guideline Public Company Method, and the Guideline M&A Method.

Complete Appraisal

Appraisal Detailed Report

The Client was planning to transfer the assets of the Company to a new entity. In this appraisal, we used the Asset Appraisal Method, the Capitalization Method, and the Transaction Method.

Appraisal Detailed Report

Appraisal Summary Report

The Client was in the process of splitting the Company for retirement. In this appraisal, we used the Asset Appraisal Method, the Capitalization of Cash Flow Method, and the Transaction Method.

Appraisal Summary Report

Limited Appraisal or Calculation

The Client was in the process of splitting the Company for retirement. In this calculation, we utilized the Asset Appraisal Method and the Capitalization of Cash Flow Method.

Calculation Report

Ballpark Calculations

The Client was planning to sell his 100% interest in the Company. In this calculation, we utilized the Transaction Method and the Seller’s Discretionary Cash Flow Method.

Ballpark Calculations