Fixed Asset Valuation for Mergers & Acquisitions: What's In Scope
Axium values the tangible-asset component of mergers and acquisitions: land, buildings, plant and machinery, not the overall business, goodwill, or intangible value. Our IBBI Registered Valuers provide the asset-level valuation feeding due diligence and Purchase Price Allocation. This draws on our core plant and machinery valuation and real estate and infrastructure valuation practices.
Axium Valuation Services LLP is registered under IBBI/RV-E/04/2021/144 for the Land & Building and Plant & Machinery asset classes, the two asset classes that make up the tangible-asset component of any M&A transaction.
What's in scope for an M&A engagement
Tangible asset valuation
Independent valuation of land, buildings, plant and machinery involved in the transaction.
Due diligence & risk analysis
Financial statement and asset-condition review supporting the transaction's tangible-asset risk assessment.
Purchase Price Allocation: tangible leg
Valuation of acquired land, buildings, plant and machinery for the tangible-asset component of PPA financial reporting.
Fixed asset impairment studies
Assessment of property, plant and machinery impairment for Ind AS 36 / IFRS compliance post-transaction.
Why deals need an independent asset valuation
Fair market assessment
Determines the fair value of the tangible assets involved in an acquisition or merger.
Due diligence & risk analysis
Identifies potential financial risks and liabilities.
Post-merger integration planning
Supports planning for the integration of acquired physical assets and facilities.
Regulatory & compliance needs
Ensures adherence to corporate governance and market regulations.
Why Axium for corporate transactions
Axium Valuation Services LLP is registered under IBBI/RV-E/04/2021/144 for the Land & Building and Plant & Machinery asset classes, the two asset classes that make up the tangible-asset component of any M&A transaction.
- Certified valuers with M&A transaction experience
- Comprehensive market & industry research
- Strategic, data-driven analysis
- Regulatory compliance & transparent reporting
Related services
Frequently asked questions
Does Axium provide business or enterprise valuation for M&A deals?
No. Axium values the tangible-asset component (land, buildings, plant, machinery) of a transaction. Enterprise or business valuation (DCF, comparable company analysis, goodwill) requires a different IBBI registration class that Axium does not hold. For business or enterprise valuation needs outside this scope, Axium can coordinate with partner firms as part of a client engagement.
What is the tangible-asset component of an M&A valuation?
The independently determined fair value of the physical assets involved in the transaction, feeding into the Purchase Price Allocation exercise.
When in the M&A process should fixed asset valuation happen?
Typically alongside due diligence and post-closing purchase price allocation, though timing can vary by deal structure.
Why does the fixed-asset valuation need to be independent?
Because it will be relied on by auditors, acquirers and sometimes tax authorities; a valuation that isn't independently defensible creates downstream risk.
Partner with Axium for expert valuation services
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