Stock / Share Valuation
Quick Reference for Your Business

Valuation of Shares & Securities โ€“ everything you need to know about Stock / Share Valuation.

01
When It's Needed
๐Ÿ“Š
Issue or transfer of shares

To set a fair price and meet income-tax and FEMA pricing rules.

๐Ÿค
Buy-out / exit / restructuring

Bringing in or buying out a shareholder, family settlement.

๐Ÿ‘ฅ
ESOP / sweat equity

Pricing employee shares correctly.

๐Ÿ“‹
Mergers & statutory needs

Valuation required under the Companies Act or IBC.

02
Documents Required
๐Ÿ“Š
Audited financials

Last 3 years

๐Ÿ‘ฅ
Shareholding pattern

Before and after, if applicable

๐Ÿ“ˆ
Latest provisional accounts & projections

for DCF

๐Ÿข
Details of assets, investments and immovable property

held

๐ŸŽฏ
Purpose of valuation

Tax, FEMA, transfer, merger

03
Method & Who Can Certify
Point Details
NAV method Net asset value from the balance sheet โ€” a CA can certify
DCF method Future cash flows โ€” requires a SEBI-registered merchant banker
Companies Act / IBC valuation Must be by an IBBI Registered Valuer (Securities & Financial Assets)
Income-tax basis Rule 11UA / 11UAA
Note: The right method depends on the purpose. Getting it wrong โ€” using NAV where DCF is expected, or a CA certificate where a merchant banker or Registered Valuer is mandated โ€” gets the report rejected and can trigger tax additions. We pick the correct route for your purpose.
04
Why Clients Trust M/s Durganjali & Associates
โœ“
A real, qualified Chartered Accountant

Not an agent โ€” a CA who values your shares by the correct method for your exact purpose.

โœ“
The right method, the right valuer

We know when a Registered Valuer or merchant banker is legally required โ€” so the report is accepted.

โœ“
Reports that hold up

Backed by proper workings and records that stand up to the tax department, banks and auditors.

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Clear updates in your language

Simple updates in Telugu and English โ€” you always know where things stand.

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Honest, practical advice

Straight answers you can act on โ€” no jargon, no overselling.

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