ACCA FM Syllabus F. Business Valuations - Considerations in the valuation of shares and businesses - Notes 3 / 4
Considerations in the valuation of shares and businesses
Marketability and liquidity of shares
For shares without a stock exchange quoting - this means it’s difficult for an investor to sell their shares.
This means that these shares aren’t as valuable as quoted ones
Availability and sources of information
Some information will be verified by 3rd parties such as audited accounts, however budgets and projections will necessarily be subjective
Also not all plans can be made publicly available due to competition being able to see them
Market imperfections and pricing anomalies
When using PE to value a share it can be difficult to find a similar company, because quoted companies often have a far higher range of diversification
Market capitalisation
This is the market value of a share x number of shares
The market price though is subject to outside economic conditions and also to potential takeover bids etc so it may not represent the true fair value of a share