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Series 79: M&A, Tender Offers & Restructuring
Series 79 practice questionmediumFairness Opinions

Which of the following valuation methodologies would most likely be used in preparing a fairness opinion?

  1. AOnly a single DCF analysis to determine intrinsic value
  2. BOnly book value of the target's assets
  3. CA combination of DCF analysis, comparable company analysis, and precedent transaction analysis✓ Correct answer
  4. DA single comparable company multiple applied to revenue
Explanation

Why CA combination of DCF analysis, comparable company analysis, and precedent transaction analysis

Fairness opinions typically rely on multiple valuation methodologies to establish a range of values, including discounted cash flow (DCF) analysis, comparable public company analysis, and precedent transaction analysis. Using multiple approaches provides a more robust assessment by triangulating value from different perspectives. The financial advisor also considers the implied premiums, historical trading patterns, and any other factors relevant to the specific transaction.

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