A valuation report is required when shares are issued, transferred, or pledged, when a business is being sold or restructured, or when a regulation asks for an independent number. The method — income, market, or asset — has to match the purpose and the data that actually exists.
We agree the purpose and the date, assemble the financials and projections, and issue a report that states the method, the assumptions, and the value. The same number should be usable in the next tax or company-law filing that will refer to it.