We follow valuation practices in alignment with globally accepted methods such as Discounted Cash Flow (DCF), Net Asset Value (NAV), Market Multiples, and Guideline Public Company approaches, all under the framework of ICAI Valuation Standards, Ind AS 113, and IFRS 13.

This service is critical in events like mergers, demergers, employee stock option plans (ESOPs), buyback of shares, dispute resolutions, and capital restructuring. Our reports are structured to stand scrutiny from tax authorities, regulators, auditors, and courts.

We have a team of Registered Valuers (under IBBI) and valuation experts who bring deep sectoral expertise, analytical tools, and a structured process for business and asset valuation across industries like manufacturing, tech, pharma, services, and logistics.

Assurance-based valuations require documentation that satisfies internal and external auditors. We ensure transparency in assumptions, sensitivity analyses, and reconciliation with audited financial statements—making the report robust and audit-friendly.

We often work alongside transaction advisors, statutory auditors, legal professionals, and board members to ensure the valuation aligns with the financial and strategic intent. This end-to-end approach streamlines decisions and reduces turnaround time.

• Valuation compliant with Ind AS, ICAI & IBBI norms

• Required for mergers, acquisitions, ESOPs, buybacks, and disputes

• Audit-ready and court-defensible valuation reports

• Fast, cost-effective alternative to full audit

• Useful for funding, investor updates, and internal use

• Registered Valuers (IBBI) with deep industry expertise
• Transparent, method-driven approach (DCF, NAV, Multiples)
• Used for NCLT, SEBI, Income Tax, RBI, and MCA purposes
• Helps boards, investors, and auditors make informed decisions
• Sensitivity and risk-adjusted analysis included in the report

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.