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VALUATION

414 Capital has performed over 15,000 valuation exercises to date in the USA, and the rest of the Americas

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As a trusted corporate finance house, 414 Capital addresses complex valuation challenges of illiquid assets with technical accuracy and processing speed for managers and investors



Sources of added value by 414 Capital

  • Experience across all asset classes
  • Reaction and processing speed
  • Dedication to quality customer service for GPs and LPs
  • Use of state-of-the-art technology
  • Adherence to industry standards such as IFRS 13, US GAAP ASC 820, IVS, and IPEV Valuation Guidelines


The firm’s financial professionals hold market-leading designations and advanced degrees to meet fair value reporting requirements with true independence and lack of conflicts of interest




+100

Funds covered

+780

Assets valued periodically

+10

Years of continuous engagement

9

Countries

Select sample of existing clients

Portfolio Valuation and Fund Advisory


414 Capital is firmly established in its portfolio valuation and fund advisory practice assisting clients across all asset classes. The team draws from its deep understanding of the private market to perform valuation exercises that withstand scrutiny due to their technical rigor


  • Fair valuations for financial reporting
  • Fund NAV opinions
  • Valuation governance and best practices
  • Opinions for cross-fund investments
  • Fund manager valuations

Financial Reporting


The firm’s extensive experience allows it to fulfill clients’ growing financial reporting needs and responsibilities


  • Fair value measurements
  • Business combinations (ASC 805)
  • Model audits
  • Impairment tests for tangible/intangible assets
  • Purchase price allocations

Corporate Finance Advisory


Valuation and corporate finance are highly interconnected. 414 Capital offers a suite of consulting services which supports its clients corporate finance activities


  • ESOP program design, implementation, and update
  • Option pricing
  • Issuer and investor paid debt and equity research
  • Cost of capital determination
  • Debt allocation
  • Optimal capital structure analysis
  • Contested situations/litigation

Transaction Advisory


One of the firm's main activities is advising clients in cross-border transactions. Based on this acquired knowledge, the valuation practice offers a range of services required in a transaction context


  • Fairness opinions for public and private transactions
  • Special purpose acquisition company (SPAC) transactions valuation
  • Expert witness

Tax Planning and Compliance


The team provides fair market value opinions for taxation planning purposes in compliance with Internal Revenue Service reporting requirements


  • Business valuation for estate planning, wealth transfer and gifting
  • Transfer pricing:
    • Valuation of entities
    • Valuation of carried, LP or GP interests