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Business Valuation Services in Dubai and Abu Dhabi: Company, Share and Asset Valuations
A business valuation estimates what a company, shares or business assets are worth for a specific purpose, such as a sale, investment, shareholder exit, restructuring, transfer pricing or financial reporting. SGA World values UAE businesses using income (discounted cash flow), market (comparable companies and transactions) and asset approaches, with clear assumptions and a written report.
- Ministry of Economy and Tourism approved auditor
- 500+ clients
- Dubai & Abu Dhabi
Valuation at a glance
- What we value
- Companies, shares, businesses, intangibles
- Methods
- DCF, market multiples, net assets
- Purposes
- Sale, investment, exit, tax, reporting
- Output
- Written report with assumptions
- Standards
- IFRS 13 fair value where needed
Every major business decision eventually needs a number: what is the business worth? Owners need it to sell or bring in investors, partners need it when someone exits, groups need it to restructure, and the FTA expects related-party transfers to be at arm's length.
SGA World provides business valuations for UAE companies, shares, business units and intangible assets, using recognised methods, clear assumptions and a written report you can share with buyers, banks, partners or authorities.
- Value based on future cash flows
- DCF
- Comparable companies and deals
- Market
- Net asset and replacement value
- Assets
- Clear, documented conclusion
- Report
At a glance
Business Valuation: Key Points
- Purpose first: the reason for the valuation decides the standard of value and method.
- Methods: income (DCF), market (multiples) and asset approaches, often used together.
- Tax: related-party transfers of shares or assets must be at arm's length for corporate tax.
- Reporting: IFRS 13 fair value and IFRS 3 purchase price allocations need documented valuations.
- Evidence: good forecasts and clean historical accounts make a valuation more defensible.
- Independence: a third-party valuation carries more weight with buyers, banks and authorities.
When you need one
When Does a UAE Business Need a Valuation?
- Sale or acquisition: setting or testing the price.
- Investment and fundraising: agreeing pre-money value with investors.
- Shareholder changes: partner exits, buy-outs and disputes.
- Restructuring: transferring shares or businesses within a group; see our company restructuring service.
- Corporate tax and transfer pricing: supporting arm's length values for related-party transfers.
- Financial reporting: fair value under IFRS 13, impairment tests and purchase price allocations after acquisitions.
- Banking and legal: collateral, court or arbitration matters.
Methods
Which Valuation Methods Do We Use?
| Approach | How it works | Best for |
|---|---|---|
| Income (DCF) | Discounts forecast free cash flows at a risk-adjusted rate | Profitable or growing businesses with reliable forecasts |
| Market multiples | Applies multiples from comparable listed companies | Businesses with clear listed peers |
| Precedent transactions | Uses prices paid in similar deals | Sectors with active deal markets |
| Net assets | Values assets less liabilities, at book or fair value | Holding, property and asset-heavy companies |
| Relief from royalty | Values a brand or IP by the royalties it saves | Trademarks, technology and other intangibles |
We usually apply more than one approach and explain how the conclusion is reached.
Worked example
Example: Valuing a Partner's Exit From a UAE Services Firm
Two partners own a Dubai consulting company 60/40. The minority partner wants to exit.
1. Normalise earnings: remove partners' personal costs and one-off income; normalised EBITDA is AED 3 million. 2. Income approach: a five-year cash flow forecast discounted at a rate reflecting size and risk gives an enterprise value. 3. Market approach: multiples from comparable listed consulting firms, adjusted for size, give a cross-check. 4. Net debt: cash, loans and gratuity are deducted to reach equity value. 5. Minority stake: the shareholders' agreement decides whether any discount applies to the 40%.
A documented, independent value made the negotiation faster and fairer.
How we work
How Does a Valuation Engagement Work?
Step01
Purpose and scope
Agree what is being valued, why, at what date and to what standard.
Step02
Information
Collect historical accounts, forecasts, contracts and market data.
Step03
Analysis
Normalise earnings, test forecasts and apply suitable methods.
Step04
Conclusion
Reconcile the methods into a value or range.
Step05
Report
Issue a written report with assumptions, sources and limitations.
Why SGA World
Why Choose SGA World for Business Valuation Services?
Ministry-approved audit firm
SGA World is a Ministry of Economy and Tourism approved audit firm, so our reports are accepted where it matters.
Audit and tax in one team
Auditors, VAT, corporate tax and transfer pricing specialists work together, so nothing falls between advisers.
Qualified chartered accountants
A team of chartered accountants qualified in India and the UK, focused on UAE rules.
500+ clients
Mainland and free zone companies, from start-ups and SMEs to regional groups.
Listed with major UAE banks
Our audit work is recognised by major UAE banks for facilities and account reviews.
What to prepare
What Do We Need for a Valuation?
Financials
Three to five years of accounts and the latest management accounts.
Forecasts
Budgets or business plans, with key assumptions.
Debt and cash
Bank loans, leases, gratuity and cash balances.
Ownership
Shareholders' agreement and cap table.
Contracts
Key customer and supplier contracts.
Purpose
Why the valuation is needed and the valuation date.
Fees and timing
How Much Does a Business Valuation Cost?
Fees depend on the purpose, the size and complexity of the business, the number of entities, the need for intangible valuation and the report format required. We agree a fixed fee once the purpose and scope are clear.
Related services
Which Services Often Go With a Valuation?
M&A advisory
Due diligence and deal support.
Restructuring
Group reorganisations and transfers.
Transfer pricing
Arm's length support for related-party transfers.
Audit
Audited accounts that support the valuation.
Virtual CFO
Forecasts and investor reporting.
Corporate tax
Tax effects of the transaction.
Valuation desk
Get a Clear, Defensible Valuation
Tell us what needs valuing and why. We will confirm the scope, timing and fee.
We value
- Companies and shares
- Business units
- Brands and intangibles
- Purchase price allocations
- Related-party transfers
Location: Dubai & Abu Dhabi
Talk to Our Team
Our offices in Business Bay, Dubai and Al Bateen, Abu Dhabi support clients across the UAE.
Dubai
Office 1923, The Exchange Tower, Business Bay, Dubai
Abu Dhabi
Khalidiya Towers M-B6, W10, Al Bateen, Al Khalidiyah, Abu Dhabi
Talk to an auditor
Tell us your company type, jurisdiction and deadline. We will confirm the scope, timeline and fee.
- WhatsApp us+971 50 627 3556
- Call us+971 4 570 1795
- Email us[email protected]
- Book an appointmentChoose a time that suits you
Prefer a form? Send us a detailed enquiry.
Who prepared this page
Written and reviewed by SGA World's audit and tax team
This guide is prepared by chartered accountants at SGA World Auditing Accounting L.L.C S.P.C in Business Bay, Dubai, a Ministry of Economy and Tourism approved audit firm, and checked against Federal Tax Authority legislation and guidance. It is reviewed whenever the rules change.
- Last reviewed 14 October 2026
- Chartered accountants from India and the UK
- FTA representation through Saif Chartered Accountants
Have a question about your company?
Tell us your activity, jurisdiction and deadline. A chartered accountant will reply.
Ask an expertFrequently asked questions
Business Valuation – FAQs
Short answers to the questions UAE businesses ask us most. Still unsure?
Talk to our team01.How is a UAE business valued?
Usually with one or more of the income approach (discounted cash flow), the market approach (comparable companies or transactions) and the asset approach, depending on the business and the purpose.
02.Why do I need a valuation for corporate tax?
Transfers of shares or assets between related parties must be at arm's length unless a relief applies, and a valuation supports the value used.
03.How long does a valuation take?
Typically two to four weeks after receiving the information, depending on the complexity of the business and the purpose.
04.Can you value intangible assets such as brands?
Yes. We value brands, technology, customer relationships and other intangibles, including for purchase price allocations under IFRS 3.
05.Will the valuation report be accepted by banks and buyers?
A clear, independent report with documented assumptions carries weight with banks, buyers and partners, although each party will form its own view.
06.What is the difference between enterprise value and equity value?
Enterprise value is the value of the business operations; equity value is what remains for shareholders after deducting net debt.
07.Do minority stakes get a discount?
Sometimes. It depends on the purpose, the shareholders' agreement and the rights attached to the shares.
08.Can a loss-making start-up be valued?
Yes, usually using forecasts, recent funding rounds and market benchmarks rather than current profit.
09.Is a valuation needed for a share transfer between related parties?
Often, yes, to support an arm's length value for corporate tax unless a relief applies.
10.What valuation date is used?
The date relevant to the purpose, such as the transaction date or year end for financial reporting.
References:Federal Tax Authority · UAE Ministry of Finance — reviewed 14 October 2026
