CJE’s expertise, experience and independence have made us provider of valuation services for business combinations in the SME sector. CJE principals have sourced, led and participated in M&A transactions worth over $100 million. Our professionals have an in-depth understanding of financial reporting valuation requirements pursuant to International Financial Reporting Standard 3: Business Combinations (IFRS 3), enabling us to offer practical insights into key issues of concern to clients, auditors and regulators.
IFRS 3 requires the purchase price of an acquisition allocated to the identifiable assets acquired and liabilities assumed at fair value, with limited exceptions. The identifiable finite-lived assets are then depreciated/amortized over their remaining useful lives.
CJE can help you address complex valuation issues arising in the context of IFRS 3 throughout the transaction continuum, including:
- Due diligence
- Pre-acquisition pricing analysis, including estimation of accretion/ dilution impact on earnings by providing preliminary values and economic lives for assets to be acquired.
- Pro forma allocations required for filings with regulators.
- Acquisition-date fair value measurement of the consideration transferred
- Acquisition-date fair value measurement and economic life analysis of acquired real estate, machinery and equipment, and identifiable intangible assets, including brands, technology, in-process research and development, and customer relationships.
- Fair value measurement of liabilities.
- Allocation of the purchase price and goodwill to reporting units (cash-generating units).
- Post-acquisition integration.
- At CJE, we use our expertise in helping firms of all sizes and from myriad industries prepare effective pitches, and play a pivotal role in advising and helping clients to secure finance from the most appropriate sources.
- With our long-established history of deal origination and execution, CJE is ideally placed to assist, whether with a new venture or when seeking capital for the purposes of expansion.
- We support our clients with cash flow forecasts and working capital management, which are necessary to measure your business’s health and progress. Realistic financial projections are essential when looking to obtain funding and CJE can help you to consider the intricate details and often overlooked elements of projections to ensure you are in the best position moving forward.
- CJE has developed online tools to assist clients to enhance budgeting and cash flow forecasting as well as KPI dashboards for clients to gain better insight into their financial performance
- We use our experience and expertise in writing business plans for our clients, which provide a roadmap for their company growth and financial performance.
- We carry out business valuation, which is an essential part of corporate decision-making in today’s fast-paced business world.
- CJE helps clients fulfill their most complex financial and tax reporting valuation requirements. Using our finance, accounting and tax expertise and knowledge of sophisticated valuation methodologies, we help address critical valuation issues when clients need us most. As a specialized independent valuation services firm for SMEs, we provide our clients with the clarity and transparency they need to satisfy regulatory reporting requirements, make confident investment decisions, maximize value and manage risk.
Whether you are looking to acquire, fundraise, restructure, or develop your operations management, CJE has the specialist advisory skills and experience to support you both in the local and global marketplace. CJE combines market experience with solid personal relationships with financiers and business communities, enabling their corporate finance, restructuring, and forensic teams to support your business goals.