Audit-Ready Valuations to Safeguard Your Corporate Transactions

Complying with the Companies Act, 2013 requires more than a simple financial estimate; it demands rigorous, statutory valuation. We provide defensible, independent valuation reports that empower your board to execute corporate actions with total regulatory confidence.

From issuing fresh equity to restructuring operations, our reports are meticulously crafted to withstand deep scrutiny from the Ministry of Corporate Affairs (MCA), statutory auditors, and your stakeholders.

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Certified Valuations

Company Law Valuation Experts in India

Biz Valuations is a premier advisory firm delivering specialized Company Law Valuation services across India. Operating strictly as an IBBI Registered Valuer, we bring the technical precision and independent authority required to clear complex compliance hurdles under Section 247 of the Companies Act.

With over 15 years of industry experience and a footprint covering Kolkata, Delhi NCR, Bangalore, and Gaya, we partner with growing startups, established enterprises, and their boards. Over the course of 1,600+ successful projects, we have established ourselves as trusted governance gatekeepers, ensuring that every share issuance, merger, or asset transfer is priced fairly, accurately, and legally.

Our Specialized Company Law Valuation Solutions

Preferential Allotment

Arriving at the mandatory fair value for issuing equity or convertible shares to targeted investors (Section 62).

Minority Exit Pricing

Calculating a fair and equitable buyout price for minority shareholders to prevent disputes (Section 236).

Non-Cash Transactions

Valuing tangible or intangible assets that are being swapped or transferred between the company and its directors (Section 192).

Related Party Transaction (RPT) Valuation

Proving that financial dealings between connected entities are conducted strictly at arm's length (Section 188).

Mergers & Amalgamations

Formulating the precise share exchange (Swap) ratio required for NCLT-approved restructuring schemes (Section 230-232).

Sweat Equity

Assigning a defensible monetary value to the intellectual property or technical expertise contributed by your internal team (Section 54).

When is a Registered Valuer Report Mandatory? (Companies Act Triggers)

Issuing New Shares (Sec 62)

Prior to any private placement or preferential allotment of shares, whether for cash or other consideration.

Mergers & Demergers (Sec 230-232)

To legally justify the proposed Swap Ratio to both your shareholders and the NCLT.

Buying Out Minorities (Sec 236)

Whenever a dominant shareholder (holding 90%+) moves to acquire the remaining equity balance.

Assets Swaps with Directors (Sec 192)

Before finalizing any non-cash asset exchange with a board member to rule out conflicts of interest.

Sweat Equity Issuance (Sec 54)

To quantify the exact value of non-financial contributions made by employees or directors before issuing shares.

Compromise with Creditors (Sec 230)

To validate the financial realities of a proposed debt restructuring plan submitted to the Tribunal.

How Company Law Valuation Strengthens Board Decisions & Governance

  • Board-Level Decision Support: Equips your directors with an independent, data-driven baseline before they approve sensitive financial moves, mitigating fiduciary risks.
  • Shareholder Fairness & Transparency: Guarantees that economic value is distributed equitably, protecting minority owners from unfair dilution.
  • Audit & Due Diligence Readiness: Establishes a permanent, bulletproof financial record that will satisfy future queries during secretarial or statutory audits.
  • Consistency Across Corporate Actions: Creates a unified financial narrative across all your allotments, buyouts, and structural changes over time.
  • Future-Ready Governance Records: Files logged under Section 247 serve as enduring proof of the company's commitment to compliance and fair dealing.

What is Company Law Valuation?

Company Law Valuation is the statutory process of determining the "Fair Value" of a business, its shares, or its assets prior to executing specific corporate actions governed by the Companies Act, 2013.

To ensure complete independence and prevent financial manipulation, Section 247 dictates that this valuation cannot be done internally or by a standard accountant. It must be executed by an officially recognized IBBI Registered Valuer. These reports are essential attachments for MCA filings (such as Form PAS-3) and provide the legal justification boards need to prove they acted in the best interests of the company and its investors.

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Ensure your next board meeting moves forward without regulatory delays. Partner with Biz Valuations for an audit-ready report you can trust.
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When Do You Need Company Law Valuation?

Capital
Infusion

Corporate Restructuring

Asset
Transfers

Shareholder
Exits

Debt
Restructuring

ESOP
Accounting

Who Needs Company Law Valuation?

Company Secretaries (CS)

To ensure MCA e-forms (like PAS-3 and MGT-14) are filed successfully with the correct, legally valid attachments.

Statutory Auditors

To gain the necessary comfort that share and asset transactions are accurately reflected at fair value in the annual books.

Board of Directors

To secure an independent opinion that shields them from future allegations of financial mismanagement or undervaluation.

Insolvency Professionals

To accurately pinpoint liquidation values during the Corporate Insolvency Resolution Process (CIRP).

Investors & Shareholders

To confirm their capital is being deployed at a fair, legally compliant valuation that respects their equity stake.

M&A Advisors

To back up complex restructuring strategies with hard, defensible data during tribunal representations.

Benefits of Professional Company Law Valuation Service

Working with our dedicated IBBI Registered Valuers yields immediate institutional benefits:

Regulatory Shield

Prevent your ROC filings from being flagged or rejected, ensuring your capital raising timeline stays on track.

Auditor Confidence

Deliver clean, transparent valuation workings that satisfy your statutory auditors instantly.

Director Protection

Provide your board with the ultimate defense: an independent, third-party validation of their financial decisions.

To ensure comprehensive compliance, we align our models with:

Companies Act (Section 247)

Fulfilling all statutory obligations for Registered Valuers.

IBBI Guidelines

Adhering to the strict disclosure and reporting frameworks mandated by the board.

Income Tax (Rule 11UA)

Harmonizing MCA values with Tax FMV to avoid triggering Angel Tax liabilities.

Ind AS 113

Applying Fair Value Measurement principles for seamless financial reporting.

The Cost of Non-Compliance: Penalties Under Section 247

ROC Rejection
Heavy Fines
Imprisonment Risk
Director Liability

Our Company Law Valuation Process

1

Requirement Analysis

We study your Board Resolution to identify the exact section of the Act driving the valuation.
2

Discovery & Data Collection

We gather all necessary historical financials, cap tables, and management forecasts.
3

Financial Modeling

We construct rigorous models (such as DCF or NAV) tailored to your specific industry and growth stage.
4

Draft Discussion

We hold a review session with your management to confirm operational realities before finalizing the numbers.
5

Final Reporting

We issue the fully signed and stamped IBBI Registered Valuer report, ready for immediate filing.

Important Documents Required for Company Law Valuation

Historical Financials

Audited balance sheets and P&L statements spanning the last 3 to 5 years.

Financial Projections

Your detailed, management-approved business plan and future cash flows.

Corporate Documents

The company's Memorandum and Articles of Association (MOA & AOA).

Cap
Table

A breakdown of current shareholders and the proposed post-transaction structure.

Cap Table

A breakdown of current shareholders and the proposed post-transaction structure.

Transaction Documents

Draft term sheets, scheme arrangements, or relevant board resolutions.

What You Receive: Valuation Report Contents

  • Executive Summary

    The fundamental background of the business and the specific purpose of the valuation.

  • Appointment Reference

    Formal documentation of our appointment by the Audit Committee or Board, recorded in official meeting minutes.

  • Methodology Rationale

    A transparent explanation detailing why specific valuation methods were chosen over others.

  • Caveats & Limitations

    Clear boundaries defining the scope of our review and reliance on provided data.

  • Compliance Statement

    Our formal declaration of independence as an IBBI Registered Valuer.

  • Detailed Valuation Working

    The step-by-step financial math and formulas used to arrive at the final value.

Why Choose Biz Valuations?

  • Built on Experience: We bring over 15 years of deep financial advisory experience, having successfully executed over 3,500 projects.
  • Tripartite Qualification: We bridge the gap between Company Law, Income Tax, and Ind-AS, delivering harmonized reports that prevent cross-regulatory conflicts.
  • Defensible Reporting: Our documentation is built from the ground up to survive rigorous audits by the NCLT, RD, and ROC.

Our Clients

Serving 35+ Industries with Trusted Valuations
Assidus Distribution Private Limited Atrium Place Developers Private Limited Attentive AI Solutions Private Limited Beyond Odds Technologies Private Limited Cipher Oncology Private Limited CMR Textiles Jewellers Pvt Ltd Cocreate Global Technologies Private Limited Elemental Connectors Limited Geosentry Private Limited GlobalLogic India Private Limited Humanify Technologies Private Limited Incomet Learning Limited Assidus Distribution Private Limited Atrium Place Developers Private Limited Attentive AI Solutions Private Limited Beyond Odds Technologies Private Limited Cipher Oncology Private Limited CMR Textiles Jewellers Pvt Ltd Cocreate Global Technologies Private Limited Elemental Connectors Limited Geosentry Private Limited GlobalLogic India Private Limited Humanify Technologies Private Limited Incomet Learning Limited
Nextgen In Vitro Diagnostics Private Limited Niramai Health Analytix Private Limited Nu Genes Private Limited Pico Xpress Private Limited Qunu Labs Private Limited Rebel Foods Private Limited Sakar Robotics Private Limited SecureNow Insurance Broker Private Limited Skyroot Aerospace Private Limited SMIC Autoparts Private Limited Space Age Plastic Industries Limited Tritonvalves Future Tech Private Limited Nextgen In Vitro Diagnostics Private Limited Niramai Health Analytix Private Limited Nu Genes Private Limited Pico Xpress Private Limited Qunu Labs Private Limited Rebel Foods Private Limited Sakar Robotics Private Limited SecureNow Insurance Broker Private Limited Skyroot Aerospace Private Limited SMIC Autoparts Private Limited Space Age Plastic Industries Limited Tritonvalves Future Tech Private Limited
Intech Organics Limited Kalpita Technologies Private Limited Lentra AI Private Limited Maverix Platforms Private Limited Mobisy Technologies Private Limited Mynd Solutions Private Limited Uniorbit Technologies Private Limited Videonetics Technology Private Limited Vridhi Finserv Home Finance Limited Zetwerk Manufacturing Businesses Private Limited Zocket Technologies Private Limited Zolostays Property Solutions Private Limited Intech Organics Limited Kalpita Technologies Private Limited Lentra AI Private Limited Maverix Platforms Private Limited Mobisy Technologies Private Limited Mynd Solutions Private Limited Uniorbit Technologies Private Limited Videonetics Technology Private Limited Vridhi Finserv Home Finance Limited Zetwerk Manufacturing Businesses Private Limited Zocket Technologies Private Limited Zolostays Property Solutions Private Limited

Where Our Expertise Is Applied

Consumer, Retail & Brand-Led Businesses
Calculating fair value for share allotments while factoring in brand equity and market penetration.

Financial Services & Regulated Entities

Valuing NBFCs and fintechs during capital infusions, keeping a close eye on strict capital adequacy norms.

Pharmaceuticals, Healthcare & Life Sciences

Supporting complex M&A schemes by accurately valuing proprietary IP, patents, and operational assets.

Know Your Worth, Grow Your Business.

Don't leave your business value to guess work. Whether you are negotiating a merger, planning an exit, or filing statutory returns, you need a number you can trust.
  • Registered Valuer Reports
  • Trusted Across 3,500+ Projects
  • Cat-I Merchant Banker Valuation reports
  • 409A Valuation reports certified by ABV®, ASA, CVA®, MRICS

    Your information is 100% confidential and used only for consultation purposes.

    Frequently Asked Questions

    1Who can sign a Valuation report for Company Law purposes?
    Only a professional officially certified as an IBBI Registered Valuer for the relevant asset class is legally permitted to sign reports under Section 247. A standard accountant or financial consultant cannot fulfill this statutory requirement.
    2Is a Registered Valuer report mandatory for all share issues?
    Under Section 62(1)(c), any time a company issues shares via preferential allotment—whether for cash or non-cash consideration—an IBBI valuation report is strictly mandatory.
    3Can the same valuer do both Company Law and Income Tax Valuation?
    Absolutely. As IBBI Registered Valuers, we structure our reports to simultaneously satisfy the "Fair Value" requirements of the Companies Act and the "Fair Market Value" requirements of Income Tax Rule 11UA.
    4How long is a Company Law valuation report valid?
    For practical filing purposes, a report is generally considered valid for 3 to 6 months from the date of valuation, assuming there are no drastic changes to the company's financial health during that window.
    5What is the penalty for incorrect Valuation?
    Section 247(4) outlines severe consequences. A valuer providing false or non-compliant information faces heavy fines, and the corporate directors risk legal action for failing to protect stakeholder interests.
    6Do you help with filing the report with the ROC?
    Yes, we provide the final report in the exact format required to be seamlessly uploaded as an attachment to your MCA e-Forms, making your Company Secretary's job much easier.
    7How fast can you deliver the report?
    We operate with strict board meeting deadlines in mind. Once all financial projections and data are provided, we typically deliver the draft report within 5 to 7 working days.
    8Is the initial consultation free?
    Yes. We provide a complimentary initial discussion to understand your specific corporate transaction and clarify exactly what regulatory steps you need to take next.