Commercial's Business Valuation in India Beyond the Numbers

This Third Edition, 2025 of Business Valuation in India – Beyond the Numbers provides a comprehensive, practice-oriented, and regulatory-compliant guide for valuation professionals, corporate advisors, and legal practitioners engaged in the assessment of business worth in India.

The book blends global best practices with Indian legal and regulatory frameworks, ensuring that users can perform valuations that are both technically sound and compliant with statutory requirements. It explains valuation methodologies, reporting standards, and sector-specific nuances with in-depth commentary and real-world case illustrations.

The content covers:
• International Valuation Standards (IVS) issued by the International Valuation Standards Council (IVSC)
• Regulatory and industry position as on 07 October, 2024
• Valuation of regulated companies (Registered Valuers and Valuation Rules, 2017; relevant SEBI regulations; and applicable accounting standards)
• Practical guidance on DCF (Discounted Cash Flow), Relative Valuation, and Intangible Asset Valuation
• Detailed case studies demonstrating application of various valuation approaches in Indian corporate scenarios
• Special chapter on regulatory valuations in India and emerging valuation opportunities in the Indian market
• Compliance procedures for registered valuers under the Companies Act, 2013 and allied laws
• Risk considerations, due diligence essentials, and drafting of valuation reports
• Treatment of valuations in corporate restructuring, mergers, acquisitions, insolvency, and dispute resolution

This edition is particularly suitable for:
• Registered Valuers and valuation professionals
• Chartered accountants, company secretaries, and cost accountants
• Corporate finance advisors and investment bankers
• Legal practitioners advising on M&A, insolvency, or disputes
• Business owners, promoters, and corporate strategists seeking valuation insights
• Academics and students specializing in corporate finance and valuation

Whether for statutory compliance, transaction advisory, litigation support, or investment decision-making, this book stands as an authoritative and up-to-date reference on business valuation in India.