Valuation & Financial Advisory
Valuation Services under Income Tax Act, SEBI & Companies Act
We provide valuation services in compliance with the requirements of the Income Tax Act, Companies Act, SEBI regulations, FEMA guidelines, and other applicable regulatory frameworks. Our valuation assignments are supported by detailed financial analysis, industry assessment, and accepted valuation methodologies to meet transaction, compliance, reporting, and regulatory requirements.
Income Tax Act Valuation (Rule 11UA & Related Provisions)
Under the Income Tax Act, valuation is required in several situations including issue and transfer of unquoted shares, ESOPs, startup funding transactions, and fair market value determination under Section 56 and Section 50CA. Rule 11UA prescribes methods for determining Fair Market Value (FMV) of shares and securities, including NAV and DCF methodologies. Valuation reports are commonly required for private placements, angel investments, tax assessments, and cross-border transactions.
Companies Act Valuation
The Companies Act, 2013 requires valuation in various corporate actions including issue of shares, preferential allotments, mergers and amalgamations, purchase of minority shareholding, restructuring transactions, and ESOP-related matters. Valuations under the Companies Act are generally carried out by Registered Valuers in accordance with the Companies (Registered Valuers and Valuation) Rules, 2017, ensuring transparency, fairness, and compliance in corporate transactions.
SEBI & AIF Regulatory Valuation
SEBI regulations require valuation support across investment funds, AIFs, portfolio investments, and securities transactions. Valuation plays an important role in investor reporting, NAV determination, portfolio valuation, fund accounting, and regulatory disclosures for Alternative Investment Funds (AIFs), Venture Capital Funds, and investment managers. We assist clients with periodic valuation support, LP/investor reporting, financial analysis, and regulatory compliance requirements aligned with SEBI frameworks.
Our Valuation Support Includes
- Fair Market Valuation (FMV)
- Startup & Fundraising Valuation
- Rule 11UA Valuation
- ESOP & Sweat Equity Valuation
- FEMA & Cross-Border Valuation Support
- Purchase Price Allocation (PPA)
- Financial Asset Valuation
- AIF & Portfolio Valuation
- Transaction & Investment Valuation
- Valuation for Mergers, Acquisitions & Restructuring
We combine regulatory understanding with practical financial insight to deliver valuation reports and advisory support that are reliable, compliant, and commercially relevant for businesses, investors, and stakeholders.
DCF Valuation & Financial Modelling
Discounted Cash Flow (DCF) valuation is one of the most widely accepted and fundamental methods of business valuation, particularly for startups, growth-stage companies, fundraising transactions, and strategic investments. The DCF method determines the value of a business based on its projected future cash flows, adjusted to their present value using an appropriate discount rate that reflects the risk and expected return of the business.
DCF valuation is important because it focuses on the intrinsic value of a business rather than only historical performance or market sentiment. It enables founders, investors, and stakeholders to evaluate future growth potential, profitability, scalability, and long-term financial sustainability. A well-structured DCF model also plays a critical role in fundraising, investor negotiations, strategic planning, regulatory compliance, and transaction discussions by providing a transparent and data-driven view of business value.
At Sarus Advisory Services, we specialize in developing practical, investor-ready financial models and DCF valuations tailored to the commercial realities of each business. Our approach combines financial analysis, industry understanding, growth assumptions, sensitivity analysis, and strategic insight to deliver valuation models that support informed decision-making and credible investor discussions.