The client's challenge

For the purpose of sale, the client needed a brand valuation.

Service provided

We provided the client a valuation of the brand using an income approach method, and within this method we applied the relief-from-royalty method.

Value for the client

The client trusted our wide range of knowledge and received a buy-side M&A valuation of the brand that was the subject of the sale. As a result of CSA’s access to an extensive collection of databases, more than 10 years of experience and specialised staff, the client was provided a quality valuation, which served as the basis for negotiating the sell-side of the M&A process.

The client's challenge

An alternative investment fund needed a market value appraisal of a software code for the purpose of reporting to the custodian bank.

Service provided

We carried out the software code valuation for the alternative investment fund that owns it.

Value for the client

Owing to an extensive set of knowledge, including technology, the client was provided a valuation of the software code. We perform valuation updates to a more recent cut-off date as required by the client, as we have created a trustworthy lasting relationship with the client by delivering a service of consistent quality and expertise. 

The client's challenge

For the purpose of intangible asset disclosure in financial statements or for the purpose of financial reporting upon change of company status from sole proprietorship to limited liability company, the client needed an estimate of the value of a mobile application.

Service provided

The valuation of a mobile application for the selected operating system was prepared for the purpose of disclosing the intangible asset in the financial statements and auditing the non-cash contribution upon the change of the company’s legal status.

Value for the client

Upon the change of the company’s legal status, which required a non-cash contribution in the form of an intangible asset, i.e. mobile application, the client gained a reliable and realistic estimate of the value of the mobile application for the given operating system. Having established trust, CSA continued to service the company as a reliable partner, providing support in the process of auditing the non-cash contribution. 

The client's challenge

Upon the acquisition, a large Slovenian company needed an estimate of the value of the acquired user base disclosed under intangible assets for the purpose of determining the need for impairment.

Service provided

We conducted a valuation of the acquired user base for the purpose of determining the need for impairment (financial reporting).

Value for the client

User base valuation is a less common valuation, in practice carried out by alternative methods, but in accordance with the financial reporting standards. Relying on more than 10 years of experience, we provided a quality valuation as per the income approach method, and within it the excess earnings method, applied to assess the value in use under time constraint and thus kept the trust of a long-standing client.