Apsis stands out in the market as an independent consultancy company specialized in appraisals and value generation for its clients.

The Value of Great Decisions

More than R$ 700 billion e in assets evaluated in the last three years.

 

More than R$ 85 billion in real properties evaluated in the last five years.

 

More than 23 million assets inventoried and reconciled in the last three years.

 

Diagnosis for the adoption of new accounting pronouncements by a number of companies from many business sectors. 

 

More than R$ 40 billion identified and evaluated in purchase price allocation in the last two years.

 

Financial, accounting, and tax advice on acquisition and fundraising processes for a number of publicly and privately held companies.

3,000 clients, in that 80% large companies.

 

More than 25,000 reports issued.

More than 500 reports registered at CVM (Brazilian Securities and Exchange Commission).

Our technical staff

Amilcar de Castro


DIRECTOR

Experience of over 35 years in national and multinational companies, working both in the operational/administrative and in the commercial areas. Has been at APSIS since 2004, and has participated in several corporate restructuring proceedings.

Undergraduate degree in Humanities from the Fluminense Federal University (UFF-RJ), and in Law from the Unified Society for Sociedade Unificada de Ensino Superior e Cultura [Higher Education and Culture”] (SUESC–RJ). Took the Intangible Asset Valuation Course at the Institute of International Business Valuers (IIBV), Toronto-Canada. Is a Bankruptcy Trustee and Court-Appointed Expert registered at the Courts of Justice of the State of Rio de Janeiro and São Paulo.

Amilcar de Castro

Angela Magalhães


DIRECTOR

A professional with over 17 years of experience in the ​​accounting and auditing consulting area for various public and private small, medium and large companies in various segments ─ such as oil & gas, manufacturing, energy, and retail ─, providing consultancy on International Standards Accounting (IFRS), as well as on CVM (Brazilian Securities and Exchange Commission) regulations in connection with capital market operations. Performed financial transaction projects, including public and private equity offerings, debt public offerings, and asset-backed securitization transactions. Has experience in due diligence processes and accounting advisory, including business acquisition operations. Holds a degree in Accounting from Universidade Estácio de Sá.

Angela Magalhães

Bruno Bottino


DIRECTOR

Has solid experience in business valuation projects, and strategic consulting focused on organizational efficiency, resulting in cost reduction and chain optimization. Has worked on design projects and implementation of organizational solutions, creation and automation of tools and reports, optimizing team sizes and organizational charts. He has also worked with definition of SLAs, goals, and performance evaluation models, budget analysis, review and structuring of business plans, post-merger integration (PMI) and economic-financial valuation for various management, accounting and tax purposes.

Graduated in Production Engineering from Universidade Federal Fluminense (UFF), has an extension course in Finance from Fundação Getúlio Vargas (FGV), holds an MBA in Business Management from IBMEC and is taking an LLM course in Business Law from IMBEC (in progress).

Bruno Bottino

Caio Favero


DIRECTOR

Professional with more than 10 years of experience in business modeling, financial and account evaluations in mergers and acquisitions (M&A) projects; corporate restructuring (mergers, spin-offs, capital contributions), evaluation of financial and operational strategies, valuation of intangible assets, purchase price allocation (PPA), Public Offering of Shares (OPA), Chapter 11, judicial technical assistance, Fairness Opinion, and regulatory estimates with the involvement of the Brazilian Securities and Exchange Commission (CVM). Worked in various sectors such as retail, consumer goods, hospitals, finance companies, insurance companies, natural resources, among others. Undergraduate degree in Business Administration from FAAP – SP, and in Accounting from FIPECAFI.

Caio Favero

Fabiano Machado


Director

Has over 13 years of experience in structuring and feasibility studies for real estate and sustainability projects. Served as manager of FP&A, IR, and new businesses, participating in several investment committees of a real estate development FIP with assets of R$450 million. In addition to preparing economic and financial feasibility studies for real estate projects, he participated directly in the preparation of business plans for companies in the organic food, health, and education sectors. He was the financial director of a foundation operating in regional sustainable socioeconomic development in Brazil and worldwide. Structured innovative business models, and mixed-finance mechanisms for family farming, social businesses, and non-timber community-based value chains in Mozambique, Peru, Brazil, and Angola, coordinating teams and working together with multilateral, UN agencies, and large extractive industries.

Graduated in Economics from the Federal University of Rio de Janeiro, with an MBA in Controlling and Finance from Unisinos, and is a Master Practitioner in Neurolinguistic Programming (PNL)

Fabiano Machado

Luiz Paulo Silveira


Technical vice-president

Has been working for over 14 years in business valuation, including tangible and intangible assets. Was the Executive Director and founder of the Brazilian Committee of Business Appraisers (CBAN) at ANEFAC. Is a Member of the Royal Institution of Chartered Surveyors (RICS). Was the Technical head of the International Association of Consultants, Valuators and Analysts (IACVA) in Brazil, for which he is internationally certified as an evaluator with the International Certified Valuation Analyst (ICVS) credential. Holds a Degree in Accounting Sciences and Mechanical Engineering from Universidade Federal Fluminense (UFF-RJ) in 1989. Has a Master’s Degree in Business Administration from the Federal University of Rio de Janeiro (COPPEAD-UFRJ) in 1991. Is an environmental lead auditor certified by Inmetro (ISO 14001). IBAPE certification. Attended BV 201, BV 202 and BV 203 of the American Society of Appraisers (ASA) Business Valuation program, and BV 301 – Valuation of Intangible Assets at the Institute of International Business Valuers (IIBV), a joint venture between ASA and the Canadian Institute of Chartered Business Valuators (CICBV).

Luiz Paulo Silveira

Marcelo Nascimento


Director

Specialist in real estate consultancy, fixed assets, asset management, and regulatory basis for the electricity and sanitation sectors. Has solid experience in project management, and is a manager of multidisciplinary teams, working on strategic and complex projects for companies from a number of sectors in Brazil and abroad.
Undergraduate degree in Civil Engineering from São Paulo School of Engineering, and post-graduated in Real Estate Business Management. Is Project Management Professional (PMP) and IBAPE certified, in addition to being a member of the Royal Institution of Chartered Surveyors (MRICS).

Marcelo Nascimento

Marcia Calmon


DIRECTOR

With over 40 years of experience in Controllership management, has developed several corporate and planning strategies in large and publicly-held companies. Has also participated in studies on company acquisitions, analyzing their impact on Financial Statements and preparing necessary reports for better comprehension.

Has successfully developed a financial statements consolidation system for internal purposes across various business units In collaboration with the IT team, ensuring compliance with both BRGAAP and USGAAP. Has been involved in developing internal controls to align with SEC (Securities and Exchange Commission) regulations, providing transparency with stakeholders on a global scale.

Has promoted the Young Talents program at universities and colleges to attract and train aspiring professionals to become future successors in Controllership roles.

Has implemented new regulations issued by the Federal Council of Accountants and CVM (Comissão de Valores Mobiliários) to align with the requirements for the adequacy of the International Financial Reporting Standards (IFRS). In Brazil, these adaptations were carried out by the CPC (Accounting Pronouncements Committee), which is currently in effect.

Holds an undergraduate degree in Accounting earned in 1980, a Graduate Degree in Finance from the Armando Alvarez Penteado School of Commerce obtained in 1986, and a specialization in Business Administration from Universidade Mackenzie. Has completed several training programs in People and Resource Management.

Marcia Calmon

Miguel Monteiro


Director

Has extensive experience in economic and financial assessment processes with various public and private entities. His career was developed in the business valuation area, working in the preparation of the valuation report to mark investment funds shares, joint-stock company Law, Purchase Price Allocation, Judicial Recovery, Asset Determination, among other industry fields, including processes of judicial recovery. Is responsible for managing the Business Valuation team in project development, with great recognition from the served clients. Has a degree in Economics from IBMEC–RJ, and an MBA in Finance from Saint Paul, in partnership with NYIF. Is certified by the International Association of Consultants, Valuators and Analysts (IACVA). In 2014, he did an exchange program at the company Duff & Phelps, in New York.

Miguel Monteiro

Pedro Gusmão


Director

Has worked for over 10 years as an administrator with a sound business vision developed through international consulting practice. Expertise in the financial area, with a focus on merge & acquisition operations, performing all phases of projects of this nature (from sales or acquisition strategy planning, transaction structuring, valuation preparation, due diligence coordination, and negotiation to the closing of transactions). Experience in various feasibility studies for the creation of new businesses, from technology-based start-ups to thermo and hydroelectric energy generation companies.

Undergraduate degree in Business Administration from the University of Pernambuco

Pedro Gusmão

Renata Monteiro


CEO

Has been working for over 15 years in the strategic consulting market, coordinating multidisciplinary activities in engineering, accounting, and economics, especially in the Valuation market, and M&A. Has experience in project coordination, especially in the evaluation of lawsuits and liabilities, expertise and technical assistance, judicial administration and whole asset valuations.

Has worked in the coordination of projects in the area of ​​sustainability, with emphasis on the development of pioneering carbon credit projects with the UN, and the dimensioning of environmental liabilities.

Has a B.A. in Law, and a specialization in Industrial Property Law at the Law School of the State University of Rio de Janeiro (UERJ). Holds an MBA in Business Management from the Brazilian Institute of Markets and Capitals (IBMEC). Since 2016 has been a member of YPO – Young Presidents’ Organization, an Executive Program held in 2018 at Stanford University, Graduate School of Business. Has certifications issued by Fundação Dom Cabral in 2018 and 2019: “Leadership journey: the YPOer as a game changer: how to lead in an era of paradoxes and uncertainties” and “The human perspective of leadership”.

Renata Monteiro

Ricardo Monteiro


Founder and Board Chairman

Has been working for over 38 years in Strategic Consulting and Assessments. Has worked in several Corporations in Civil Construction, having coordinated the construction of more than 5,000 residential, commercial and industrial units. Was a Court-Appointed Expert in Civil and Finance Courts, and a professor of Civil Construction at the Pontifical Catholic University of Rio de Janeiro (PUC-RIO).

Held the position of Chairman until 2014.

Undergraduate degree in Civil Engineering from the Pontifical Catholic University of Rio de Janeiro (PUC-RIO), and Post-Graduate Degree in Economic Engineering at the same institution.

Ricardo Monteiro

Sérgio Freitas


DIRECTOR

Experience of over 23 years in the area of ​​Appraisals, Fixed Asset Management, and Integrated Management Systems ERPs (Enterprise Resource Planning), and also as a Project Consultant at FGV. (Getúlio Vargas Foundation)

Undergraduate degree in Economics from Universidade Gama Filho.

38 years of experience in the counting and fiscal areas, as well as in and tax and corporate planning. Was an executive at the Ultrapar Group for a long period of his professional career.

Undergraduate degree in Accounting from Faculdades Metropolitanas Unidas, with specialization in Business Administration at Universidade Mackenzie. Post-Graduate Degree in Finance from the Armando Alvarez Penteado School of Commerce.

Sérgio Freitas

Cases

Mission

To support our clients with excellence in overcoming their corporate and regulatory challenges.

Vision

To be the reference in value generation to our employees, clients and stakeholders, with sustainable, agile, and innovative solutions.

Our Certifications

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