by Royer Advisors | Dec 11, 2024 | Valuations
Hanusin v. Hanusin, 2013 Ill. App. Unpub. LEXIS 2618 (Nov. 20, 2013) What’s more relevant and reliable in terms of valuing an interest in a closely held corporation: a 2004 stock purchase agreement or a 2012 settlement four owners of the company made with a fifth...
by Royer Advisors | Dec 11, 2024 | Valuations
When a business is going through litigation, the job of a valuation expert is to provide an independent opinion as to the value of the business interest involved. The other party will also offer their idea of the business’ value, and often the two numbers are very far...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
When it comes to methodology, stick to the tried and true. This is the takeaway from a recent intellectual property case involving a patent related to a dual-flush valve mechanism in toilets. An experienced appraiser tinkered with the royalty base and royalty rate...
by Royer Advisors | Dec 11, 2024 | Valuations
Huff Fund Investment Partnership v. CKx, Inc., 2013 Del. Ch. LEXIS 262 (Oct. 31, 2013) It’s no secret that the Delaware Court of Chancery has a strong liking for the discounted cash flow (DCF) analysis in fair value determinations. For this reason, a decision in which...
by Royer Advisors | Dec 11, 2024 | Valuations
In re Tronox Incorporated, 2013 Bankr. LEXIS 5232 (Dec. 12, 2013) Valuation experts of various stripes took center stage in a recent fraudulent conveyance suit regarding a parent company’s decision to spin off its chemical manufacturing business from its highly...
by Royer Advisors | Dec 11, 2024 | Accounting Standards, Business Plans, Financial Planning, Valuations
When considering the value of your Maine-based small business, you may not have considered what standard is used in the determination. It can be a fairly important question that affects how the valuation turns out. Any qualified valuation report should state the...
