" Eight Advisory ensures an independent view on your business or asset value, ranging across M&A valuations (acquisitions, joint ventures, divestments, etc.), fiscal valuations (estimating arm’s length values for corporate restructurings and reorganisations), disputes (estimating damages due to breach of contract or expert opinions) and financial reporting (impairment reviews, purchase price allocations under IFRS). Moreover, we provide financial modelling assistance for M&A, forecasting & budgeting, capital efficiency and decision-making analyses for key investments. "

Transactional / M&A Valuations

Offering stakeholders an independent opinion on the transaction.

  • Public fairness opinion reports on stock market transactions
  • Private fairness opinion reports to Boards that facilitate decision-making processes during an acquisition, divesture, merger or other material transaction
  • Supporting in the M&A process on deal value related issues and
  • Valuing deal synergies.

Fiscal Valuations

Internal or external transaction often imply tax consequences. We guarantee a full picture in any situation by independently valuing the transaction and assessing the respective tax implications.

  • Valuation of companies or assets for transfer in group structures ensuring market value and no shift of economic value between tax jurisdictions
  • Transfer pricing for intangible assets (trademarks, patents, customer relationships, ...) and
  • Valuation of management incentive schemes (securities/financial instruments)

Financial Reporting Valuations

In accordance with IFRS, companies must show the value of an acquisition on their balance sheet. This value must be tested at least each year for impairment or under material circumstances.

  • Our purchase price allocation process identifies intangible assets (trademarks, patents, customer relationships, ...) separable from goodwill, values them in compliance with the accounting standards, allocates residual goodwill to Cash Generating Units and compute potential tax implications. In doing so, we will levy you from the burden of accounting complexities and
  • Impairment testing by valuing Cash Generating Units and reviewing underlying assumptions

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