Business Profile- Valuation Services 1 1 © A

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Especia: Introduction

Especia : Timeline

Especia Service Offerings

Why Especia

Especia/Client Role & Responsibility

Who we serve

Our Team

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I N D E X

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We are a group of qualified Chartered Accountants and Management professionals providing highly customized and efficient financial consulting, accounting, taxation and compliance services.

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W H O W E

A R E

.02 Noida & Gurugram (India) and have pan India and overseas business propositions and reach. Especia is committed to providing a world-class customer experience while continuously working towards creating better lives.

Especia Associates is situated at the heart of the country NCR-National Capital Region;

Deliver the outcome with the core of our value to clients.

Simplify the customer business financial management.

Execute the operations with the best of our expertise.

Acknowledge the need of customer business.

We, at Especia Associates, exist to acknowledge, simplify, Execute and deliver.

Consulting I Taxation I Accounting I Compliance

www.especia.co.in

2010

Mr. Harshil Goyal started operations of Especia as a proprietorship firm with two full time employees in Noida with 100sqft office. We have planned to provide quality services with utmost satisfaction of our clients.

2011

CA Saurabh Anand joined for Audits & Tax Assessments and becomes the partner in the firm. Scope of Services expanded to Assurance & Assessments. Then CA Firm Name Changed to SHA & Associates.

Incorporated our first company-Especia Consulting Pvt Ltd on 14th May, 2012. This Company started a portal for tax return Filing for employees of corporates having more than 500 employees. Have filed for more than 3000 returns in the first year with many Fortune 500 companies in our client list.

2012

2013

Incorporated Our Business Consulting Arm as Especia Associates LLP on 26th April 2013. This firm is into overall accounts outsourcing. And managed small & mid sized companies to outsource their end to end finance department. We have worked with more than 50 outsourcing clients within first year of operations.

2014

We moved to a New Office in Noida with 15 Full time employees. CA Sajal Goyal, A Senior Tax Expert has experience working with Honda Group- managing International taxation & Expat Taxation management joins the Board. Service Verticals of International taxation and Expat Taxation added to Firm's bouquet of services.

We have added another Office in Noida. This office gives a strength in terms of a strong team of 30 people. We have added management assurance services to Firm's board such as Internal Controls & Compliance Audit and Post Investment- Cash Burn Audits.

2016

Especia Consulting has started operations globally for Offshoring assignment in US, UK, Australia & Canada. Few Senior F & A Offshoring Experts joined hands to give a speed to this business.

2017

Especia Started operations in Gurgaon. This give wings to Firm to cater whole Delhi-NCR in the domestic market. We started our Valuation wing with full swing in India for all Valuation services.

2018

We had started serving to Start-ups with a strategy to follow a thumb rule to grow with the growth of Firm's clients. We added services such as Fund Raising Compliance services, V-CFO Services and Valuation Services to the Firm's vast portfolio. Firm Catered to more than 12 clients for their domestic funds as well as from Singapore, US & Other Countries.

2015

T I M E - L I N E

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S E R V I C E O F F E R I N G S

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Business Valuations

Sale of a Business

Mergers and Acquisitions (M&A) Strategic Business Decisions Voluntary Value Assessment

Shareholders Disputes Business Expansion through Buy-outs

Registered Valuer Services

Further Issue of Equity Shares & Convertibles

Arrangement of Non Cash Transactions

Valuing Equity Shares held by Minority

Liquidation Value of Assets

Compromise/Arrangement related Valuations

Merger Valuation & Swap Ratio

Shareholders Protection

Valuation of Both the Entities

Swap Ratios Calculation

Win Win for Both Shareholders

Relative Basis of Valuation

DCF Valuation Services

Prominent Approach to Valuation

Most Scientific Finance tool for valuation

Estimate Future Cash-Flows

Discount Rates & Perpetuity applicability

Businesses based on Future Potential

Sweat Equity Valuations

Valuation for Accounting purpose Valuation for Tax Purpose & Perquisites

Valuation for Listed entities

Valuation of IPR/Know How

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S E R V I C E O F F E R I N G S

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Intangibles & Brand Valuations

Valuation for PPA purpose

First Identify the Intangibles Value Attribution is real challenge to Tangibles & Intangibles Excess Earning Methodology Valuation

Royalty Relief Valuation Method Patents/ Brand/Trademark/Copyright related valuations

Convertible Instruments Valuation Consultants

CCPS/OCPS related valuations Understand terms of each series of Securities

Valuation of Complex Capital structures

Preferred Stock valuation Consider Funds available for distribution to each class for Valuations

Other Convertible instrument valuation

Other Valuation Services

RBI Valuations ESOP Valuations

Business Restructuring Valuations Buy/Sell Side Valuations

Fairness Opinion Consulting & Valuations Income tax Valuation consultants

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Extensive experience in handling and advising high net- worth individuals and expatriates regarding tax and regulatory matters.

One-stop solution with seamless cross-practice services with offices at the centre of the heart NCR “Noida & Gurugram”.

Personalised, partner-led services with experienced tax partners and experienced colleagues .

Dedicated team of professionals, including chartered accountants, management professionals, lawyers, adept at providing solutions to tax problems across various sectors.

We go the extra mile to establish credibility with tax authorities while keeping abreast with frequent tax and regulatory changes and preparing clients for any changes in policies and processes.

Regularly involved in training Indian and foreign tax authorities on routine updates & changes.

Proven track record with a high success ratio in representation and litigation before tax authorities.

Access to a comprehensive research database and library, which includes subscriptions to reputed international databases.

W H Y E S P E C I A

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“Especia work as managers, steering businesses in the right strategic direction, solving problems, and implementing change”

“Especia report on the financial performance of a

company or firm, which impacts greatly on the

decision making process”

“Especia are trusted advisors, and provide services to other

businesses either as a consultant, or as a practicing

partner”

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E S P E C I A R O L E & R E S P O N S I B I L I T Y

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Client will need to appoint a spoke person for better execution of the services and synchronized communication. Rest we take care!

C L I E N T S ’ R O L E & R E S P O N S I B I L I T Y

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W H O W E S E R V E

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WHO WE SERVE

Over these years of our initiation, we have established ourselves as a highly credible and reliable name among our clients, from individuals to big organizations, who always look upon us for their different needs. These clients are from private sector, public sector & joint undertakings, MNCs and overseas bodies, associations and institutions and Banks & NBFCs.

• Real Estate • Tourism & Hotel Industry

• Bio Technology • Foreign Co’s subsidiary in India.

• Banks & Insurance • Investment Companies / NBFC's

• Education & Welfare • Hospital & Health Care Industry

• Others including NGOs • Automobile & Ancillary Industry

• Information Technologies • Merchandise Exporting Companies

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O U R C O R E T E A M

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CA Shashank Burman Head- International Taxation & TP FCA- 25 Years of Experience Cross Border Transactions, Transfer Pricing, Tax Assessments & Appeals.

CA Sajal Goyal Head- Corporate Direct Taxes FCA- 12 Years of Experience Management Consulting, Corporate Direct Tax Advisory, Expat & Other Taxation Matters.

CA Harshil Goyal Head- Corporate Indirect Taxes FCA & Regd. Valuer- 9 Years of Experience Corporate Indirect Tax Advisory, Account Outsourcing & Assurance, V-CFO Service & Valuations.

CA Saurabh Anand Head- Tax Assessments & Appeals FCA- 10 Years of Experience Income Tax Assessments & Appeals.

CA Vivek Ranjan Internal Audit, Due Diligence, Business Review Services

And a Dynamic team of 40 plus super stars of our organization.

CS Pankaj Mehta Head- Secretarial Matters FCS- 9 Years of Experience Company Law matters, ESOPs, FDI Compliance & FEMA & RBI Matters.

CA Anshita Baharani FCA- 7 Years of Experience Management Consulting, Income Tax Matters & other Direct Tax consulting

Kenji Otsuka Associate Director- Japan Desk CPA, CMA & Certified Member of JAFCO Consulting, Risk advisory & Great writer even & published articles in all Japanese Media.

© All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Especia Associates.

Especia Associates LLP*

Head Office- Suite No 202, 2nd Floor, BSI Business Park,

H-160, Sector-63, Noida- 201301

& Co-working Offices in Delhi & Gurgaon.

Japan Office- MBE608, B1 Floor, Kojimachi Crystal City East,

4-8-1 Kojimachi, Chiyoda-ku Tokyo Japan, 102-0083

Reach Us

accounts@especia.co.in

www.especia.co.in

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* SHA & Associates is Network CA Firm for Certification services