Business Valuation Services in Abu Dhabi

Using recognised income, market and asset approaches weighted to the business. What often shapes an Abu Dhabi engagement is the audience: valuations here are frequently reviewed by auditors, lenders, institutional investors or authorities, so the basis of value, assumptions and evidence must be documented to a standard that supports that review.

Not methodologically — the same approaches and standards apply. The practical differences are the concentration of institutional and government-linked counterparties, which raises questions about revenue quality and transferability, and the presence of ADGM alongside mainland structures, which affects procedure rather than method. Applicable requirements should be confirmed with the relevant authority.

For the valuation approach, no. For execution, yes. ADGM operates its own legal and regulatory framework with its own courts and financial services regulator, while mainland companies operate under UAE federal frameworks. Company, reporting, ownership and share transfer requirements differ, and should be confirmed with the relevant authority when a transaction or restructuring is planned.

It generally reduces value relative to a business with diversified revenue, because earnings depend on decisions by a small number of parties. The extent depends on how much revenue is contracted rather than tender-dependent, the duration and terms of those contracts, the length and depth of the relationships, and how readily lost volume could be replaced.

It is repeat revenue, which is valuable, but it is not contracted revenue. A consistent win record evidences capability and relationship strength, and should be presented as such. A buyer will still distinguish between revenue secured by agreement and revenue that must be won again, and will price the difference. Presenting the contracted, framework-covered and competitive shares separately is more persuasive than merging them.

It can, where it provides access to work that others cannot easily obtain. The critical question is whether it survives a change of ownership. Some registrations continue, others require reassessment or lapse entirely. Because requirements vary by organisation and programme, the position should be confirmed with the relevant body rather than assumed, and the valuation should state what has been assumed.

Extended receivable periods tie up cash that the owner must fund, which reduces free cash flow even where reported profit looks healthy. The analysis examines receivable ageing, retention balances and the working capital funding requirement across the cycle, and reflects that requirement rather than treating profit as though it converts immediately to cash.

Often not without further work. The basis of value, the date and the documentation standard are set by the purpose. A valuation prepared for internal planning may not satisfy an auditor; one prepared for a transaction may not meet what a tax provision requires. Where a valuation may serve more than one purpose, that is worth establishing at scoping rather than afterwards.

Only if prepared for that purpose. Tax provisions generally require market value between unconnected parties at a prescribed date, supported by contemporaneous documentation. Because UAE Corporate Tax legislation and Federal Tax Authority guidance continue to develop, the applicable requirements should be confirmed for the specific circumstances rather than assumed from earlier practice.

Yes, provided it is prepared to the measurement requirements of the relevant IFRS Accounting Standard — for example fair value measurement in a business combination or impairment testing of goodwill — and documented to a standard that supports audit review. This is generally a higher documentation threshold than a valuation prepared for internal use.

By assessing earnings across a representative period rather than a single year, since project phasing makes annual results uneven. The analysis examines contract profitability and work in progress measurement, retention recoverability, claims exposure, the order book and its conversion history, and the plant and equipment base supporting delivery.

Generally by looking through to the underlying holdings, with each material subsidiary or investment valued on a basis appropriate to it. Intercompany balances, guarantees and cross-holdings are clarified, the holding entity's own ongoing costs considered, and the level of control exercised over each investment reflected in the analysis.

It depends on scope, the number of entities, the documentation standard required, and how readily financial and contractual information is available. Engagements supporting audit, tax or investor review require more extensive documentation than internal work, and group structures spanning several jurisdictions take longer than a single company.

Fees reflect the purpose and the documentation standard required, the size and complexity of the business, the number of entities and jurisdictions, and the quality of available financial and contractual information. KGRN provides a fee proposal after establishing the purpose and who will review the conclusion.

A preliminary indication can sometimes be provided on limited information, with its limitations stated clearly. A definitive figure cannot responsibly be given without examining the business — and where the conclusion will be reviewed by a third party, an indicative figure should never be presented as though it met that standard.