Who Uses Valuation Reports - and Why?
Valuation isn’t just for fundraising. It’s a strategic, legal, and financial necessity for multiple stakeholders.
Whether you're building, investing, regulating, or exiting - valuation insights guide decisions, mitigate risks, and ensure fairness.
1. Founders & Promoters
To raise equity, issue ESOPs, and comply with:
• Section 56(2)(viib) of the Income Tax Act
• Startup India guidelines
• Companies Act pricing norms
They also use it to justify the company’s worth to investors, banks, and boards.
2. Investors (VCs, Angels, PE Funds)
They rely on valuations to:
• Negotiate equity stakes
• Assess entry & exit multiples
• Benchmark risk vs return
• Justify internal investment committee approvals
3. Companies (Private & Public)
Need valuations for:
• Mergers, Demergers, and Buybacks
• ESOP pricing
• Share transfers
• Slump sales and restructuring
• FEMA & FDI compliance
4. Legal & Tax Authorities
Use valuation reports to:
• Check fair value under tax laws
• Determine stamp duty & capital gains
• Review pricing in cross-border transactions
• Resolve disputes or litigation
5. Courts & Arbitrators
In:
• Family settlements
• Shareholder disputes
• Oppression & mismanagement cases
• Divorce proceedings involving business interests
6. Buyers & Acquirers
Use it for:
• Deal pricing
• Due diligence
• Risk-adjusted ROI analysis
• Earn-out & contingent consideration mechanisms
Final Thought:
A valuation report is not just a number on paper - it’s a decision-making tool for everyone involved in the lifecycle of a business.
Next Up: How to Value a Startup That Has No Revenue
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Absolutely. We have IBBI-Registered Valuers under all three categories—Land & Building, Plant & Machinery, and Securities/Financial Assets. Our team also includes experienced chartered accountants and engineers.
Yes. We offer remote/desk-based valuation for startups, financial assets, and select use-cases. For physical assets, we usually require on-site verification.
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