P&M VALUATION SERVICES

P&M Valuation Services — Every Equipment Category, Every Context

Independent valuation support across banking, insolvency, taxation, insurance, corporate transactions and succession, with equipment-specific valuation methodology.

01 BANKING

SARFAESI Hypothecation — MV & DSV

Market Value using DRC or market comparison and Distressed Sale Value for bank and NBFC P&M security; vehicle fleet comparables, industrial machinery DRC and specialisation-based DSV assessment, including periodic revaluation where required.

Typically engaged by Banks · NBFCs · ARCs

02 INSOLVENCY

IBC CIRP — Fair Value & Liquidation Value

IBBI P&M Registered Valuer assessment using IVS 105 methodology; Fair Value through in-situ DRC for going concern and Liquidation Value through ex-situ secondary market analysis across manufacturing, textile, pharmaceutical, steel and power sectors.

Typically engaged by RPs · IPs · NCLT

03 TAX & SEARCH

132

Section 132 IT Search — P&M Valuation

Same-day or next-day valuation support for unaccounted plant and machinery identified during search proceedings, with DRC computation from on-site inspection and market comparison for standard equipment categories.

Typically engaged by IT Department · Assessees · Counsel

04 INSURANCE

RCN

Insurance Replacement Cost — RCN

Current Replacement Cost New based on OEM or distributor quotations, supported by an equipment-by-equipment schedule to identify and address under-insurance exposure. Updated periodically or following major capital additions.

Typically engaged by Manufacturers · Brokers · Insurers

05 CORPORATE

M&A

M&A Due Diligence — P&M Schedule

Comprehensive P&M schedules for acquisition targets, including fair value step-up support for PPA, GMP compliance considerations for pharmaceutical equipment and authentication of OEM and installed cost records.

Typically engaged by PE Funds · M&A Advisers · Acquirers

06 ACCOUNTING

AS16

Ind AS Asset Revaluation — Ind AS 16

FMV certification supporting the Ind AS 16 Property, Plant and Equipment revaluation model, statutory audit requirements and component-by-component P&M schedules for corporate balance sheets.

Typically engaged by CFOs · Statutory Auditors

07 COMPANIES ACT

230

Companies Act — Merger & Demerger

Registered Valuer P&M certification supporting merger and demerger schemes under Companies Act Sections 230–232, with P&M valuation schedules and reporting aligned with the requirements of the transaction.

Typically engaged by Corporate Counsel · NCLT

08 SUCCESSION

EST

Estate & Succession — P&M FMV

P&M Fair Market Value at the date of death for estate distribution and succession planning, including Section 49 cost-basis considerations and farm equipment or agricultural machinery coordinated with the appropriate valuation category.

Typically engaged by Estate Executors · CAs

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