Manufacturing
Business and asset valuation for manufacturers and their supply chains.
Sector drivers
- Capital expenditure and automation
- Inventory and input-cost volatility
- Energy transition and ESG reporting
Typical assets & workflows
- Plant, machinery and equipment
- Inventory and work-in-progress
- Business enterprise and brands
Standards & regulation
- IAS 16 / IAS 36 and IFRS 13
- IVS 2025 (PP&E, business enterprise)
- IFRS S1 / S2 sustainability disclosure
Key measures
- Utilisation and uptime
- Working-capital cycle
- Cost per unit and margin
Our approach
We combine cost, market and income approaches for plant and business enterprise, grounding replacement cost and earnings assumptions in the manufacturer's operating realities.