Purchase Price Allocation — fair-value of identifiable intangibles

Ind AS 103 requires an acquirer to recognise, at the acquisition date, the identifiable assets acquired and liabilities assumed — at their acquisition-date fair values. The balance is goodwill. Transique delivers full-scope PPAs for listed and private acquirers, covering intangible-asset identification, fair valuation of each class, contingent-consideration measurement, and non-controlling-interest valuation.
Our PPAs are built to audit-defence standard. Every identified intangible has a written rationale for its recognition (or non-recognition), a documented valuation approach, and a sensitivity analysis on each material input.

• You have completed an acquisition and need PPA for the financial statements.
• Your auditor has raised questions on the intangible-asset identification or the goodwill computation.
• You are planning an acquisition and want a pre-deal indicative PPA to quantify post-deal goodwill and amortisation impact.
• You are preparing for an IPO and have historical acquisitions whose PPAs require retrospective review.

• Identification of all recognisable intangibles — marketing-related, customer-related, contract-based, technology-based, artistic-related.
• Fair-value determination of each intangible using the income, market or cost approach as appropriate.
• Goodwill computation and stress-test against impairment indicators.
• Fair-value measurement of contingent consideration and non-controlling interest.
• Sensitivity and scenario analysis.
• Audit-ready workbook — assumptions, source data, methodology memos, peer benchmarks.

• Acquisition-accounting review. Structure, consideration, contingent instruments.
• Intangible identification. Asset-by-asset recognition tests under Ind AS 103.
• Valuation. Multi-period excess-earnings (customer relationships), relief-from-royalty (brands, technology), replacement-cost (workforce — not recognised separately but relevant for tax).
• Useful-life determination. Economic, contractual and regulatory factors.
• Reconciliation. Total identified-asset value + goodwill = consideration transferred (less acquired liabilities).
• Audit defence. Walkthrough with the auditor; response to queries; sensitivity disclosures.

• Customer-relationship valuationsvia multi-period excess-earnings with appropriate contributory-asset charges.
• Brand valuationsvia relief-from-royalty using peer-royalty benchmarks and the tax-amortisation-benefit adjustment.
• Technology valuationsvia relief-from-royalty or excess-earnings, with remaining-useful-life analysis.
• Contingent-considerationfair-valuation via Black-Scholes, Monte-Carlo or scenario-weighted expected-value as appropriate.