Services
We help your company
to identify, quantify and realize the full potential value of the business, with speed and reliability. We are specialists in:
Valuation
Methodology for measuring the value of a company, considering all current assets and liabilities and future expectations. We find the value that is fair and reasonable for both parties involved in the transaction.
Due Diligence
We identify the fair values of assets and liabilities acquired during an acquisition transaction to correctly account for and present assets and liabilities after the acquisition.
PPA - Purchase Price Allocation
Identificamos os valores justos aos ativos e passivos adquiridos durante uma transação de aquisição para uma correta contabilização e apresentação dos ativos e passivos após a aquisição.
Valuation
Within a mergers and acquisitions (M&A) process, it refers to the experience of the value of a company or asset that is being purchased or sold. It is an economic-financial analysis that aims to estimate the fair value of the company or asset based on a series of criteria and methodologies. The objective of the valuation is to arrive at a value that is fair and reasonable for both parties involved in the transaction. The buyer seeks to identify the maximum value they are willing to pay, taking into account the potential benefits that the acquisition will generate for their company. On the other hand, the seller seeks to obtain the maximum possible value to maximize the return on investment.
Due Diligence
Once the preliminary deals are successful, the interested company carries out detailed due diligence of the target company. The due diligence stage is a critical component in the acquisitions and mergers process, as it allows the company interested in acquiring or merging with another to obtain a detailed understanding of the accounting, tax, legal, financial, operational, commercial aspects and environmental aspects of the target company.Once the preliminary deals are successful, the interested company carries out detailed due diligence of the target company. The due diligence stage is a critical component in the acquisitions and mergers process, as it allows the company interested in acquiring or merging with another to obtain a detailed understanding of the accounting, tax, legal, financial, operational, commercial aspects and environmental aspects of the target company.
PPA – Allocation of purchase price
Purchase Price Allocation (PPA) process refers to the identification of fair values for assets and liabilities acquired during an acquisition transaction. This practice is essential to ensure the proper accounting and presentation of assets and liabilities after acquisition.
Carrying out the PPA work, with the issuance of a report, is mandatory due to the accounting requirement of the Accounting Pronouncements Committee (CPC) and Normative Instructions (IN) – RFB nº 1,515 and 1,700.
It should be noted that, in order to use the goodwill for tax purposes, the PPA report, prepared by an independent expert, must be filed with the Federal Revenue Service of Brazil or with the Titles and Documents Registry Office by the last business day of the 13th (thirteenth). ) month following the acquisition.
