Valuations & Opinions
Timely, objective, and supportable valuation and financial opinion services for public and private companies
Strategic Investment Bank Valuations & Opinions for the Middle Market
Eureka provides a wide range of valuation and financial opinion services to public and private companies in virtually all industries.
As a middle-market-focused investment bank, we deliver timely, independent, objective, and supportable analyses that conform to accepted industry standards and withstand the highest levels of regulatory scrutiny and peer review.
Valuation & Opinion Services
Financial Reporting/ GAAP
Public and private companies face the burden of defending complex valuations under auditor and regulatory scrutiny and sometimes under institutional investor pressure.
Eureka meets these challenges with independent, objective assessments that leverage deep transaction intelligence and employ rigorous valuation methodologies in strict accordance with published guidance and best practices.
These findings allow companies to meet regulatory requirements while providing stakeholders a high level of confidence in the conclusions.
Financial Reporting Valuation Services
- Equity-Based Compensation (ASC 718)
- Business Combinations (ASC 805)
- Impairment Tests – Goodwill and Other Intangibles (ASC 350 and 360)
- Fair Value Measurements (ASC 820)
- Derivatives and Hedging (ASC 815)
- Debt Instruments (ASC 470)
Financial Reporting Valuation Services
- Equity-Based Compensation (ASC 718)
- Business Combinations (ASC 805)
- Impairment Tests – Goodwill and Other Intangibles (ASC 350 and 360)
- Fair Value Measurements (ASC 820)
- Derivatives and Hedging (ASC 815)
- Debt Instruments (ASC 470)
Financial Reporting/ GAAP
Public and private companies face the burden of defending complex valuations under auditor and regulatory scrutiny and sometimes under institutional investor pressure.
Eureka meets these challenges with independent, objective assessments that leverage deep transaction intelligence and employ rigorous valuation methodologies in strict accordance with published guidance and best practices.
These findings allow companies to meet regulatory requirements while providing stakeholders a high level of confidence in the conclusions.
Types of Applicable Fairness Transactions
- Sell-Side and Buy-Side Mergers & Acquisitions
- Spin-Offs
- Going-Private Transactions
- Related-Party Transactions and Minority Investments
- Down-Round Financing
- Bond Indenture Requirements and Credit Agreements
- Transactions Requiring a Shareholder Vote
- ESOP/ERISA Transactions
Fairness Opinions
Boards of directors, special committees, and business owners need specialized expertise to ensure that proposed transactions are financially sound and defensible to all stakeholders.
Eureka provides this support with independent, objective fairness opinions that provide a rigorous analysis of a deal’s financial merits. By delivering authoritative, third-party perspectives, we help clients satisfy their fiduciary duties and proceed with the confidence that their most critical transaction decisions are supported by expert financial insight.
Solvency & Capital Adequacy Opinions
Boards of Directors can face significant liability from fraudulent conveyance claims if a financing or recapitalization transaction leaves a company without sufficient capital.
Eureka delivers solvency opinions that mitigate this risk with defensible, rigorous analyses of a company’s post-transaction financial health. Our expert determinations verify that:
- Total assets exceed liabilities and debts
- The company can reasonably meet obligations as they mature
- The business is not left with unreasonably small capital
- Sufficient surplus exists to legally effect the subject transaction
These findings allow fiduciaries to approve transactions with confidence that their obligations are met.
Types of Applicable Solvency & Capital Adequacy Transactions
- Spin Offs
- Dividend Recapitalizations
- Debt Refinancings
- Going Private Transactions
- Leveraged Buyouts
Types of Applicable Solvency & Capital Adequacy Transactions
- Spin Offs
- Dividend Recapitalizations
- Debt Refinancings
- Going Private Transactions
- Leveraged Buyouts
Solvency & Capital Adequacy Opinions
Boards of Directors can face significant liability from fraudulent conveyance claims if a financing or recapitalization transaction leaves a company without sufficient capital.
Eureka delivers solvency opinions that mitigate this risk with defensible, rigorous analyses of a company’s post-transaction financial health. Our expert determinations verify that:
- Total assets exceed liabilities and debts
- The company can reasonably meet obligations as they mature
- The business is not left with unreasonably small capital
- Sufficient surplus exists to legally effect the subject transaction
These findings allow fiduciaries to approve transactions with confidence that their obligations are met.
Tax Reporting & Compliance Valuation Services
- IRC 409A – Nonqualified Deferred Compensation (Options, SARs, Profits Interests, Phantom Stock)
- Gift and Estate Tax
- FLP/ LLC Discount Studies
- Undivided/ Fractional Interests in Real Property
- Charitable Donations
- Valuation of Stock Transfers in Closely-Held Businesses
- Restricted Stock Valuations
Tax Reporting & Compliance
Business appraisals for estate, gift, and income tax purposes face heightened IRS scrutiny and evolving Tax Court precedents. Relying on outdated benchmarks or generalized averages is no longer sufficient to defend valuation assumptions and conclusions in today’s regulatory climate.
Eureka delivers thorough, well-reasoned tax opinions that address these challenges through empirically supported methodologies. Our comprehensive set of procedures, designed specifically to meet rigorous IRS and USPAP standards, provides clients with defensible valuations to minimize audit risk and secure tax compliance.
Intellectual Property
Enterprise value can be enhanced or driven by a company’s protected and non-protected intangible assets, yet these assets are often difficult to quantify and defend.
Without precise valuation information, businesses face substantial risk during critical events such as transfer pricing, contract negotiation, financial reporting, capital raising, tax compliance, and mergers & acquisitions.
Eureka delivers rigorous, market-tested valuations for a broad range of intellectual property and intangible assets to resolve these complexities. We translate complex rights into defensible financial data using sophisticated methodologies, providing business management with the clarity needed to maximize asset value during mergers, acquisitions, and capital raises.
IP Valuation Services
- Patents, Copyrights & Trade Secrets
- Developed Technology / Proprietary Software
- Brands – Tradenames/ Trademarks
- License Agreements
- IP Portfolio & Holding Companies
- Royalty Rates / Licensing Terms
- In-Process Research & Development
- Customer Relationships
IP Valuation Services
- Patents, Copyrights & Trade Secrets
- Developed Technology / Proprietary Software
- Brands – Tradenames/ Trademarks
- License Agreements
- IP Portfolio & Holding Companies
- Royalty Rates / Licensing Terms
- In-Process Research & Development
- Customer Relationships
Intellectual Property
Enterprise value can be enhanced or driven by a company’s protected and non-protected intangible assets, yet these assets are often difficult to quantify and defend.
Without precise valuation information, businesses face substantial risk during critical events such as transfer pricing, contract negotiation, financial reporting, capital raising, tax compliance, and mergers & acquisitions.
Eureka delivers rigorous, market-tested valuations for a broad range of intellectual property and intangible assets to resolve these complexities. We translate complex rights into defensible financial data using sophisticated methodologies, providing business management with the clarity needed to maximize asset value during mergers, acquisitions, and capital raises.
Litigation Support Areas of Focus
- Intellectual Property Disputes
- Partner/ Shareholder Disputes
- Business Interruption Claims
- Economic Damages
- Breach of Contract
- Construction Defects
- Fraud Investigations
- Divorce Settlements
- Bankruptcy Adversary Proceedings
Litigation Support
Disputes and litigation matters are an ongoing part of today’s business environment, often involving complex financial, economic, and logistical challenges.
Eureka’s professionals work in concert with our clients’ counsel to develop and define the necessary economic framework and financial analysis to effectively resolve disputes or litigation matters.
Featured Valuation & Opinion Transactions
Food Retailing
Rendered a valuation opinion for the Board of Directors of Tops Markets, LLC, an upstate New York supermarket operator, in connection with a dividend recapitalization
IT Consulting
Rendered a fairness opinion for the ESOP trustee of Freedom Consulting Group, an IT consulting firm, in connection with the sale of a 21% stake in company
Office Supplies
Performed the annual valuation for the ESOP of Dri Mark Products, Inc. a leading U.S. manufacturer of white board markers
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