Purchase Price Allocation for Global Manufacturing Acquisition
IFRS 3 Cross-Border PPA
Purchase Price Allocation for Global Manufacturing Acquisition
Delivered a time-sensitive, audit-ready PPA for a multinational acquisition, aligned with IFRS and global reporting standards.

Situation

A multinational group acquired a controlling stake in an Indian manufacturing company. The group was required to complete a Purchase Price Allocation (PPA) within strict reporting timelines for global consolidation under IFRS.

Challenges

  • Identification and valuation of intangible assets (customer relationships, technology)nAlignment with global audit expectations (Big 4)nLimited historical data and evolving projectionsnStrict 45-day reporting deadline

Approach

  • Performed fair value allocation across tangible and intangible assetsnApplied advanced valuation techniques (Relief-from-Royalty, Multi-Period Excess Earnings Method)nWorked closely with global audit teams for alignmentnBuilt robust financial projections under multiple scenariosnEnsured compliance with IFRS 3 and Ind AS 103

Outcome

  • Delivered audit-ready PPA report within timelinenAchieved smooth integration into global financial statementsnProvided clarity on value drivers and goodwill compositionnReduced audit queries through high-quality documentation

Key Highlights

Cross-border transactionIFRS / Ind AS complianceIntangible asset valuationBig 4 audit coordination