Services‎ > ‎

Valuation and Advisory Services

Deep Portfolio of Services

IRC 409A - Cheap Stock Valuation

  • Involves estimating the Fair Value/Fair Market Value of common stock for the purpose of establishing the strike price for stock option grants.
  • Required by private companies and start ups that rely on stock based compensation for employees. 

ASC 718- Stock based compensation
  • Involves estimating the fair value of the grant (options, restricted stock unit (RSU)) and calculation of the amortization schedule over the vesting period of the grant. 
  • Required by both private and public companies that use stock based compensation for employees.

ASC 805- Purchase Price Allocation

  • Involves allocation of purchase price paid in a transaction to tangible assets, intangible assets and goodwill acquired.
  • Required by companies that have made acquisitions.
  • Designed for CPA firms looking to extend their product portfolio, Kotrike FAS creates unique products and services that could be offered by the CPA firms on their brand and logo.

ASC 350/360 Impairment Testing for Goodwill and Long Lived Assets
  • Involves testing the goodwill and other long lived assets for impairment.
  • Required by companies that have made acquisitions or have long lived assets

IRC Sec. 382 Study- Carry Forward of NOLs

  • Involves estimating the Fair Market Value of all the classes of stock in a company pursuant to equity transactions, to establish limits on NOL usability.
  • Required by companies that have NOLs and have had multiple equity transactions (VC funding, private placement, ownership changes).

C to S Corp Conversion
  • Involves estimating the Fair Market Value of the business and assets of a C corp. before  conversion to S corp. to establish the Built In Gains. 
  • Required by companies that plan or have elected to convert from C corp. to S corp.