Business Valuation Services for US Businesses
Defensible valuation reports for US startups, closely held businesses, and PE/VC-backed companies. Led by NACVA Certified Valuation Analyst (CVA), with reports compliant to NACVA professional standards.
When a transaction, a tax filing, or a financial statement requires a business valuation, the report has to hold up under an auditor's review, an IRS examination, and a court's scrutiny. Equirium Analytics delivers US business valuation reports built to that standard: methodology-led, fully documented, and led by a CVA-credentialed professional.
What are US business valuation services?
US business valuation services determine the fair market value (FMV) or fair value of a company, its equity, or its assets for a specific purpose and under a specific standard. Common triggers include IRC Section 409A stock option pricing, IRS gift and estate tax filings, purchase price allocations under ASC 805, ESOP transactions governed by ERISA and DOL, SPAC and de-SPAC transactions, and litigation or dispute resolution. A qualified business valuation must be performed by an independent professional holding a recognized credential such as the NACVA Certified Valuation Analyst (CVA). At Equirium Analytics, US valuation engagements are led by CVA.
Our US Valuation Services
Each engagement is matched to the right standard, methodology, and credential for the purpose at hand.
409A Valuations
Determines the fair market value of a US company's common stock for stock option pricing. IRC Section 409A requires an independent appraisal to qualify for the safe harbor provision.
Gift and Estate Valuations
Establishes the fair market value of closely held business interests for IRS transfer tax purposes. Grounded in Revenue Ruling 59-60 and applicable case law.
Purchase Price Allocation (ASC 805)
After an acquisition, ASC 805 requires the acquirer to allocate the purchase price across identifiable tangible and intangible assets, liabilities, and goodwill at fair value.
Financial Reporting Valuations
Ongoing fair value measurement under ASC 820, ASC 718, and ASC 350. Supports audit readiness and accurate financial statements for US reporting entities.
US ESOP Valuations
Employee Stock Ownership Plans require an annual fair market value determination by an independent appraiser, mandated by ERISA, DOL regulations, and IRS requirements.
SPAC and De-SPAC Valuations
Complex valuation considerations at multiple stages: initial trust valuation, target company valuation during the de-SPAC process, and fairness opinions for the board and shareholders.
Litigation and Dispute Valuations
Valuation opinions for shareholder disputes, partnership dissolutions, divorce proceedings, commercial damages quantification, and breach-of-contract matters.
Which US Valuation Applies to You?
Different transactions are governed by different standards, and each prescribes its own basis, methodology, and credential. The table below maps the most common triggers.
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| Your situation | Governing standard | Basis / method | Credential |
|---|---|---|---|
| Issuing stock options to employees or advisors | IRC Section 409A | DCF / Market / Asset / OPM / PWERM | CVA / ASA / ABV |
| Gifting or transferring closely held business interests | IRS Gift & Estate (Rev. Rul. 59-60) | Income / Market / Asset approach | CVA / ASA / ABV |
| Post-acquisition intangible asset and goodwill allocation | ASC 805 (Business Combinations) | Multi-period excess earnings, relief from royalty, cost approach | CVA / ASA / CPA |
| Fair value for financial statements | ASC 820 / ASC 718 / ASC 350 | Framework-specific fair value methods | CVA / ASA / CPA |
| ESOP share allocation and annual valuation | ERISA / DOL / IRS | Income / Market / Asset approach (FMV standard) | Qualified independent appraiser |
| SPAC / de-SPAC equity valuation and fairness opinion | SEC / Board fiduciary standards | DCF / Market / Transaction analysis | CVA / ASA / Investment banker |
| Shareholder dispute, divorce, or damages quantification | Court / Arbitration standards | Case-specific (FMV, fair value, or investment value) | CVA / ASA / ABV |
Why the credential matters: the applicable standard of value and the required credential vary by purpose. Equirium matches each engagement to the correct standard, methodology, and CVA-credentialed professional.
Reports that stand up to scrutiny
The reasoning behind the number matters as much as the number itself.
1.
CVA-led, methodology-first
Every US engagement is led by a NACVA Certified Valuation Analyst (CVA) with years of experience across US and Indian engagements. The CVA credential is recognized by the IRS, courts, and auditors as an authorized basis for US business valuation reports.
2.
Independent and objective
We maintain strict independence from our clients’ management, investors, and advisors. Our conclusions are driven by data, methodology, and professional judgment. This independence is what makes a valuation defensible.
3.
NDA-first, strict confidentiality
Every engagement begins with a Non-Disclosure Agreement. Client data, financial projections, and valuation conclusions are handled under strict confidentiality protocols throughout the engagement and after delivery.
4.
Dual-market capability
For Indian startups incorporated in the US (Delaware C-corps), founders raising capital from US investors, and cross-border M&A transactions, Equirium provides seamless valuation coverage across both jurisdictions. Our team includes IBBI-registered valuers for Indian regulatory work, making us a single-firm solution for companies operating across India and the US.
About Equirium Analytics
Equirium Analytics is a global business-valuation firm serving Indian and US businesses. US valuation engagements are led by a NACVA Certified Valuation Analyst (CVA) with over five years of experience. For Indian regulatory work, the firm's team of IBBI-registered valuers prepares compliant reports under the applicable frameworks. We help startups and established companies assess the fair worth of their business, financial assets, and securities with reports compliant to the standard each engagement requires.
Key Facts About US Business Valuations
- The IRS imposes excise taxes and penalties on stock options priced below fair market value when no compliant 409A valuation is in place. The safe harbor provision requires an independent appraisal at least every 12 months.
- GAAP financial reporting standards (ASC 805, ASC 820, ASC 718, ASC 350) mandate fair value measurements that must be performed by qualified professionals and supported by documented methodology.
- ESOP valuations are required annually under ERISA and DOL regulations. The independent appraiser's FMV opinion determines the price at which shares are allocated to participants and repurchased from departing employees.
- The applicable standard of value differs by purpose: fair market value for IRS and ESOP, fair value for financial reporting, and fair value or investment value for litigation. Selecting the wrong standard invalidates the conclusion.
- A recognized credential matters. The CVA (NACVA), ASA (American Society of Appraisers), and ABV (AICPA) are the three credentials recognized by the IRS, courts, and auditors for US business valuation work. Equirium's US practice is CVA-led.
Our Process
Six steps from first conversation to a decision-ready, audit-defensible report.
Frequently Asked Questions
Get Your US Business Valuation Report
Tell us the purpose and we will match it to the right standard, methodology, and CVA-credentialed professional. Standard turnaround: 2 to 4 weeks for 409A; 4 to 8 weeks for complex engagements.