When valuation becomes critical to a situation, SEGAL & Co. draws on its experience to address the many relevant factors that become a part of determining value. Merger negotiations, fairness opinions, solvency opinions, estate tax matters, ESOP valuations, dissolution agreements, insurance matters and litigation are some of the issues where valuation plays a critical role in resolution.
Valuation methodologies are myriad and varied from going concern value to liquidation value, asset value, fair market value, book value and fair value to discounted cash flow value, risk adjusted value and strategic value, acquisition value and comparable market value. While most approaches are considered, ultimately it is professional judgment that applies a subjective weighting factor to determine an appropriate valuation for any given specific situation.