Valuation

At Kreston Thailand, we provide professional, objective Valuation Services to support transactions, financial reporting, compliance, shareholder negotiations, and dispute resolution. Our valuations combine technical rigor with practical market insights, tailored to meet local and international standards.

We help clients understand the fair value of businesses, shares, and assets—providing independent valuations that guide decision-making and satisfy reporting requirements.

Business Valuation

We assess enterprise and equity value for acquisitions, disposals, mergers, restructurings, and buyouts:

• Discounted Cash Flow (DCF) valuations
• Market multiples (comparable companies, comparable transactions)
• Net asset value approaches
• Synergy analysis for strategic acquirers
• Valuation of controlling and minority interests

Our business valuations support transaction negotiations, shareholder agreements, and internal management decisions.

Share Valuation

We provide fair value assessments of shares for:

• Shareholder buyouts or share transfers
• Dispute resolution and legal proceedings
• Compliance with Thai Ministry of Commerce filings
• Tax authority submissions

We consider discounts or premiums for control, minority interests, liquidity, and other factors as appropriate.

Asset Valuation

We assist in valuing both tangible and intangible assets, including:

• Trademarks, patents, customer lists, brand names
• Licenses, intellectual property, technology assets
• Machinery, equipment, and fixed assets (via coordination with qualified appraisers)

Our asset valuations support both transactional purposes and financial reporting compliance.

Purchase Price Allocation (PPA)

We specialize in Purchase Price Allocation (PPA) to meet financial reporting requirements under Thai Financial Reporting Standards (TFRS) or International Financial Reporting Standards (IFRS) following an acquisition.

Our PPA services include:

• Identification and valuation of acquired tangible and intangible assets
• Valuation of goodwill and other residual balances
• Allocation of purchase price to fair value of acquired net assets
• Preparation of supporting documentation for auditors and financial statements

We work closely with auditors and finance teams to ensure the PPA is audit-ready, compliant, and aligns with accounting standards.

PPA is a critical step after completing an acquisition, and we help clients understand the financial and tax implications of the allocation.

• Valuations performed by experienced professionals with local and international expertise
• Multimethod approaches tailored to purpose and audience
• Clear, transparent reports suitable for management, auditors, regulators, and investors
• Seamless integration with transactions, tax, accounting, and advisory services