Agriculture valuations can include valuations of firms engaged in growing crops and growing and harvesting timber. Past engagements have included firms involved with tree nut growing, nursery production and microalgae cultivation.
Issues observed with agriculture valuations include the valuation of the biological and agriculture assets, deferred tax liabilities because of past gains fair value gains, treatment of grants and R&D tax credits.
Previous agriculture related engagements have included the following:
- Valuation of a anerobic digestion fermentation business in the biogas and microalgae cultivation market. Discounted cash flow valuation modelling on various projects to assist in capital raising.
- Investigation services for a tree nut farmer. Review of accounting records and possible misuse of funds. Family Court matter.
- Valuation of a cattle trucking business. Expert Report prepared for the Family Court.
- Termination of a fishing agreement. The respondents terminated a fishing agreement with the applicants. Expert Report provided which quantified the loss of profit for the remainder of the agreement. Report prepared for the Federal Court of Australia, Western Australia Registry.
- Valuation of a tree nursery. Valuation for the potential sale of the business.