Every Equipment Category. Every Valuation Context.
Independent Plant & Machinery Valuation Services supporting banking, insolvency, taxation, insurance, corporate transactions, accounting and succession, with equipment-specific valuation methodology and professionally documented valuation schedules.
A Valuation Framework Built Around Equipment, Purpose & Context
P&M valuation is not a single-purpose exercise. The appropriate basis of value, methodology, inspection depth and supporting evidence depend on whether the equipment is being valued for bank security, insolvency, taxation, insurance, corporate transactions, financial reporting or succession.
Our service structure connects the equipment category with the purpose of valuation so that the resulting assessment is relevant to the requirement for which it is commissioned.
SARFAESI Hypothecation — MV & DSV
Market Value using DRC or market comparison and Distressed Sale Value (DSV) for bank and NBFC P&M security; vehicle fleet comparables, industrial machinery DRC and specialisation-based DSV assessment, including periodic revaluation where required.
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.
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.
Insurance Replacement Cost — RCN
Current Replacement Cost New (RCN) 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.
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.
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.
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.
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.
Get the Right Valuation for the Right Equipment
Discuss your machinery, industrial equipment, vehicle fleet or institutional valuation requirement with the valuation practice and identify the appropriate valuation approach for your purpose.