A Deeper Inquiry to Better Understand Risk and Performance Key performance indicators (KPIs) can provide business valuation better insight regarding the risk profile of the company, revenue drivers, forecasts, and performance of management in the market served. In this article, the author provides insight regarding what metrics are potentially available to better understand a firm that is being valued. When performing a business valuation analysis, one essential consideration is understanding the subject company’s revenue drivers. Looking at the company’s top-line revenues, a growth or a decline rate is clearly visible. Throughout the valuation engagement, a valuation professional may inquire about…
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Probability and Scenario Analysis In this article, the author explores considerations in valuing SPAC founders’ equity for these purposes. Marcum LLP has been active in assisting sponsors of special purpose acquisition companies (SPAC) with registration and other aspects of initial public offering (IPO). Where appropriate and permissible under the relevant independence rules, we have also assisted our non-audit SPAC-sponsoring clients and their tax counsel with valuation issues related to founders’ equity for gifting and estate planning purposes. In this article, we will explore considerations in valuing SPAC founders’ equity for these purposes. A Primer on SPACs A SPAC is a…