Capton Partners provides financial and tax advisory services for corporates and investors in mergers and acquisitions.

Our core service is financial and tax due diligence. Get to know our services offering!


Valuation services

Our valuation services include business enterprise valuation, purchase price allocation, intellectual property rights’ valuation and valuations for tax purposes. Valuation know-how is commonly required in acquisition or sale of business enterprises or other restructuring situations. Furthermore, investment decisions, changes in ownership, generational change, disputes, IFRS 3 purchase price allocations involve valuation calculations.

Business enterprise
valuation (BEV)

 In business enterprise valuation the cash and debt free value of the business enterprise is defined. BEV methodologies are based on commonly accepted finance theory. Typical valuation engagement applies two to three the most applicable valuation methodologies/approaches to ensure the fair market value of the business. The valuation methodologies splits in three approaches; market, income and cost valuation approaches. The fair value of the equity (share stock) is derived from the enterprise value by deducting debt and debt like items and adding excess cash.

Intellectual property
right (IPR) valuation

Intellectual property rights play an increasingly significant role in business operations. IPR refers typically to rights such as marketing rights, technology rights, artistic rights, data related rights, industrial rights and agreement based rights. IPR valuation is commonly required in intra-group transactions, purchase price allocation and mergers and acquisitions.

Purchase price

Group of companies reporting under IFRS standards are required to allocate the purchase price to the acquired assets / balance sheet items on a market basis. The process of allocating purchase price includes the identification and valuation of tangible and intangible balance sheet items and adjustments thereto. Whenever the purchase price exceeds the market value of the identified balance sheet items, the rest will be allocated to goodwill.

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