Manufacturing
Behind every production line is a balance sheet that has to hold its value.
Behind every production line is a balance sheet that has to hold its value. Plant ages, inventory moves, input costs swing — and the number that carries them all has to be argued every year.
The decision that matters is what the plant and the enterprise are worth in use — not what they cost to build.
Our expertise
The firm has valued plant, machinery and business enterprise since 2008; its work today applies the cost, market and income approaches of IVS 2025 and IAS 16 / IAS 36, grounding replacement-cost and earnings assumptions in the operating reality. Every engagement is led by a qualified director and reviewed for independence.
Meet the team behind this work
How we work
We combine cost, market and income approaches for plant and enterprise value, and test the replacement-cost and earnings assumptions against the manufacturer's own operations. The client supplies the fixed-asset register, the maintenance history and the forecasts; we set the method and own the review. It fits an impairment test, a transaction, a financing or a year-end close.
View the data
- Scope the assets & purpose
- Choose the approach (cost · market · income)
- Test replacement cost & earnings
- Independent review
- Report: basis, method, assumptions
What you receive
- A valuation report stating the basis, method and assumptions — what the board and auditor will test
- Documented replacement-cost and earnings workings — so the number can be reconstructed
- Plant, machinery and business-enterprise valuation under IVS 2025, IAS 16 / IAS 36 — for impairment and reporting
- Support for purchase-price allocation and impairment (ASC 805 / IFRS 3; ASC 350 / IAS 36) — for transactions
The measure of the work is whether the assumptions would survive a factory visit — because that is exactly what they will be tested against.
Industry valuation snapshot
Data as of 2026-10-07 · EODHD via apdb data plane · fair-value MCP