Case Study
PPA Advisory and Goodwill Impairment Assessment Services
A leading provider of data center and connectivity services
The business situation
- As part of its strategic expansion, the client acquired a controlling stake in a data center infrastructure group in Africa
- The transaction involved multiple legal entities, requiring separate purchase price allocation assessments
- The client engaged our team to perform purchase price allocation and determine goodwill in accordance with applicable financial reporting standards
- The engagement required fair valuation of tangible and intangible assets and assessment of goodwill impairment across acquisitions
- The client also required support in preparing accounting entries, valuation documentation, and audit-ready analysis within tight reporting timelines
Our team’s role
Purchase price allocation and valuation analysis
Performed detailed PPA assessments, including identification and valuation of key intangible assets and valuation of fixed assets based on materiality and useful life considerations. Supported computation and recognition of goodwill
Goodwill impairment modelling
Developed impairment assessment models aligned with globally accepted valuation approaches and reporting requirements
Audit support and technical documentation
Prepared valuation reports, supporting schedules, and technical accounting documentation. Addressed auditor queries to facilitate timely audit closure and consolidation
The value our team added
- Structured and efficient PPA execution: Delivered well-managed valuation support across multiple entities and jurisdictions
- Clear valuation insights on asset drivers: Analyzed key value drivers across tangible and intangible assets and supported informed allocation decisions
- Enhanced audit readiness and reporting confidence: Provided audit-ready PPA reports aligned with accounting standards and stakeholder expectations
- Market benchmarking support: Benchmarked goodwill levels against comparable transactions to support reporting positions
- Seamless audit process support: Enabled smooth statutory audit completion within reporting timelines
Case study references work performed by the Uniqus leadership/team members at their existing/respective previous organizations
Solve Complex Accounting Challenges
From Purchase Price Allocation to Valuation of Contingent Consideration, backed by Industry Expertise and Global Delivery
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