Final Value Summary and Reconciliation
Based on the information supplied to the appraiser, using due diligence ** and
marketplace intelligence, the appraiser has used a combination of the Capitalisation
of Future maintainable Earnings and the Return on Investment Methods to determine
the APPRAISER’S conclusions as to earnings multiples which could apply to the sale
of ABC Software Solutions Pty Ltd in an Asset Sale to a Financial Buyer in the
current market conditions prevalent at the effective date of this report. All data,
records of conversations and notes used have been retained in the appraiser’s work
file as required in a summary report under USPAP (Universal Standards for
Professional Appraisal Practice) standards.
The estimated Fair Market Value of ABC Software Solutions Pty Ltd as at the
date of this report is estimated to be in the range of A$1,200,000 + SAV to
A$2,000,000 + SAV.
** The term “due diligence” in the context of this report refers only to an examination
of the financials presented and risks associated with the assessed business and
DOES NOT refer to a Financial Due Diligence Review or formal Audit which should
be completed by a qualified Accountant who specialises in this area of practice.
©AVANTIA 2007
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