Chris Mercer

AUGUST 1, 2022

This eleventh post in the Deja Vu series involving restricted stock studies addresses an issue that is rarely mentioned in the context of the studies – of the impact of dividends on restricted stock discounts (RSDs). Of these 244 transactions, only 24 involved companies that paid dividends, or less than 10% of the transactions.

Dividends 52

Dividends Appraisal Start-ups Marketability 52

Equilest

AUGUST 18, 2024

If you're looking to deepen your understanding of business appraisal standards, this article dives into the significance of Revenue Ruling 59-60 and USPAP. Discover how these key guidelines help appraisers achieve accurate, fair, and legally defensible valuations. H2: How does USPAP affect business appraisal?

Appraisal 40

Appraisal Fair Market Value Business Valuation Compliance 40

Benzinga

APRIL 28, 2023

With the success of the first quarter, the Board announced a quarterly cash dividend of $0.20 Book value per common share was $32.15 for the fourth quarter of 2022, while tangible book value per share (1) was $24.52 million in dividends during the first quarter of 2023. million, or 0.26%, from $512.1

Dividends 40

Dividends Banking Book Value Equity 40

Appraisal Rights

APRIL 9, 2020

Further, while the statute defines “fair value” to eliminate the marketability and minority discounts typically associated with “fair market value” valuations, courts in Illinois have found that “fair market value” is a relevant factor to be considered when determining “fair value.” 2d 443, 450 (Minn.App.2004)

Appraisal 52

Appraisal Fair Market Value Book Value Dividends 52

Musings on Markets

AUGUST 19, 2024

With declining businesses, facing shrinking revenues and margins, it is cash return or dividend policy that moves into the front seat. In decline, multiples of book value will become more common, with book value serving as a (poor) proxy for liquidation or break up value.

Corporate Finance 98

Corporate Finance Finance Start-ups Dividends 98

The Mentor Group

FEBRUARY 1, 2022

The value of a partial interest is the net value discounted to reflect the effects of some or all of the following: Minority – discount for lack of control (aka DLOC); minority owner cannot effect compensation; strategic and operational business decisions; dividend and distribution policy; and divestiture alternatives.

Dividends 40

Dividends Fair Market Value Equity Book Value 40

Farrel Fritz

AUGUST 1, 2022

But don’t get too nostalgic or shed too many tears for the third-generation owners, owing to their forebears who had the foresight to acquire not only the industrial property where Cornell manufactures the seltzer, but another eight commercial properties in close proximity, all told with a current appraised value over $40 million.

Book Value 52

Book Value Dividends Appraisal Equity 52