Business Valuation

Ranked number one for two consecutive years inTransaction Services: Valuation by Leaders League

What do we deliver?

We deliver technical quality, credibility, and experience, which, over the past decades, has helped us establish precedents in valuation matters in Brazil. We connect different methodologies in a multidisciplinary approach that takes into account all parts of your business, always with agility, an innovative perspective, and the best strategic decisions in mind.

Our services

For over 45 years, Apsis has stood out in the market, initially for its valuation work and, over time, by expanding its service portfolio to meet the growing demands of clients. Currently, we operate in various areas and for clients of all sizes, always adopting an integrated and multidisciplinary approach.

What do we offer?

  • Mark-to-market of shares for investment funds in participation
  • Law nº 12.973/14 and CPC 15
  • Pre-PPA (Purchase price allocation)
  • Impairment test – CPC 01
  • Judicial Reorganization – Law nº 11.101/05
  • Incorporation, merger, and spin-off
  • Reports in compliance with Law nº 6.404/76 (Corporation Law, articles 8, 170, 226, 227, 228, 229, 252, 256 and 264, Law nº 10.406/02 of the Civil Code, and BACEN Circular 3.689/13)
  • Public Offering of Shares (OPA)
  • Valuation for purchase and sale purposes
  • Fairness opinion
  • Valuation of biological assets – CPC 29
  • Stock Option Plan – CPC 10
  • Intangible assets – CPC 04
  • Utilization of deferred income tax – CPC 32
  • Economic-financial feasibility analysis
  • Reports for corporate restructuring
  • Financial modeling
  • Economic-financial valuation
  • Accounting valuation
  • Calculation of the determination balance
  • Calculation of monetary restatement using appropriate indices
  • Valuation of assets (tangible and intangible), liabilities, and contingencies
  • Valuation for asset revaluation / net worth update
  • Inventories and estate division / inheritance distribution
  • Preparation of interrogatories / questions for expert witnesses
  • Contestation and/or challenge of an expert report
  • Assessment of financial materiality
  • Identification of adjustments and recommendations
  • Support for report preparation
  • Development of monitoring systems

Apsis has participated in the judicial reorganization
of 7 of the 8 largest transactions in Brazil in recent years.

How can we help you?

Our mission is to identify the problems and needs of our clients and guide them in the best possible way through specialized strategic consulting.

Tell us a little about what you need by filling out the form on the side with the necessary information. A director from the responsible area will contact you as soon as possible.

Get in touch

We are ready to answer your questions!

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Latest cases

Tecban

Apsis prepared a Fairness Opinion for four business units of the TECBAN Group (Tecban, TB Serviços, TBNet, and TBForte), using the discounted cash flow method to assist in strategic decision-making. In addition, we performed a fixed asset restructuring for the companies, including planning, a technical visit, useful life analysis (CPC 27), and a balance sheet report. Finally, we conducted an asset recoverability test in accordance with CVM 639/2010 and CPC 01 (R1), ensuring that the carrying amounts align with the potential for recovery.

Cocal

Apsis has prepared a Fairness Opinion report to support strategic decision-making, providing a careful and impartial technical analysis of the transaction in question.

Telecine

Apsis has conducted a business valuation in accordance with CPC 04, determining the economic value of the TELECINE brand's right-of-use through the income approach, providing a well-supported technical analysis.