Strategic issues at the heart of every stage
Business valuation is not just a calculation; it is the pivot of your most critical decisions. Whether you are considering transactions and partnerships (disposals, acquisitions or bringing in new partners), the analysis provides a solid basis for the agreement. It is just as essential in your wealth structuring projects, notably to secure transfers by gift or division, or in internal restructurings involving contributions of shares and business lines.
A high-precision multi-criteria approach
To guarantee optimal reliability, our methodology relies on rigorous cross-analysis. We carry out intrinsic analyses covering cash flows (DCF method), earnings value and Revalued Net Assets (ANR). This internal view is systematically compared with analogical approaches based on comparative studies of recent transactions and market multiples. Finally, our contextual expertise allows us to weight these methods according to the legal and economic environment, providing a robust argument for your negotiations or in the event of a tax dispute.
The “key man” or “key woman” discount
The value of an entity is often closely tied to the talent and leadership of its executives or key staff. Our role is to objectify this value by quantifying the real impact of these individuals on the overall valuation.
By translating intangible know-how into financial data, we help secure your transactions during business transfers. This approach allows risks to be weighed effectively, fully integrating the human dimension into your valuation audits and capital management strategies.
Page updated on 25 October 2026 · Auriom, under the responsibility of Kevin Kasprzak, chartered accountant and statutory auditor.
