For M&A · Private Equity · Corporate
In a deal, intangibles are half the price. We help you defend them.
In any PPA, most of the price is allocated to goodwill and intangibles — the first point your auditor challenges and the investment committee asks you to justify. The M&A module of the Gestor de Intangibles values intangibles in due diligence under IFRS 3, calculates the WARA, and sustains defensible goodwill from entry through to exit.
A valuation that holds up to the auditor. A narrative that maximises the multiple.
If this sounds familiar, it's your deal
- “In the PPA, most of the price lands in goodwill and intangibles. The auditor challenges the allocation and the investment committee asks me to defend it. I don't have a solid valuation narrative.”
- “I run thorough financial and legal due diligence, but the human, relationship and brand capital — half the thesis — I assess by gut feel.”
- “At exit I leave value on the table because I can't show, in figures, why this company's intangibles justify the multiple I'm asking for.”
- “Nobody can quantify, post-deal, the synergies that justified the price. And what you don't measure, you don't govern.”
What your investment committee needs to see
Defensible to the auditor
A valuation of intangibles and goodwill that withstands review under IFRS 3.
Deal-speed
A usable output within the due-diligence window — not in six months.
A traceable number
WARA, recognised methods and explicit assumptions. Nothing the committee can dismiss as a black box.
Tied to the thesis
The valuation supports synergies and the multiple — it's not an academic appendix.
Exit readiness
The value narrative built at entry, governed throughout, maximises the multiple at exit.
The M&A module of the Gestor de Intangibles
It turns the valuation of intangibles into a defensible part of the deal: a PPA (purchase price allocation) under IFRS 3, a WARA calculation to validate the coherence of the allocation, a valuation of identifiable intangibles in due diligence using recognised methods and traceable assumptions, and goodwill that is defensible before both the investment committee and the auditor. And because we govern continuously, the value narrative you build at entry stays alive through to exit.
The value narrative built at entry, governed continuously, maximises the multiple at exit.
What we usually hear
"We already use a Big Four firm / a valuation firm for the PPA."
Valuation firms give you a number in a snapshot. We give you the valuation and the narrative that defends it before the investment committee — and we keep it alive through to exit.
"This doesn't fit my deal timetable."
The Gestor produces its output within the due-diligence window, not outside it. Speed by design.
"How do I know the auditor will accept it?"
We work under IFRS 3, with WARA and traceable assumptions: regulatory defensibility, not opinion.
"Soft intangibles don't move my thesis."
Human and relationship capital are half the price you pay in goodwill. Valuing them poorly is tomorrow's impairment risk.