D. Brooks and Associates, CPA's, PA is an industry leader in providing transactional services to smaller reporting companies filing reports with the SEC. We routinely provide services related to the following transactions that are common with our clients:
- The Firm specializes in valuation and accounting for all types of financing tranactions, including convertible debt, preferred stock, warrants, valuation and accounting for embedded derivatives, leases (right-to-use), and any other type of financing arrangement. We assess each transaction for appropriate treatment under US GAAP and provide documentation and citations to facilitate management understanding and auditor attestation.
Mergers and Acquisitions
- Due Diligence - we can assist companies in reviewing targets, assessing strengths and weaknesses against industry norms and evaluating expected synergies. We can alos perform agreed upon audit procedures relating to key elements of an acquisition.
- Valuation Services - we can perform purchase price allocations for financial reporting and income tax purposes, with extensive expertise in valuing intangible assets.
- Valuation Services - we can assist buyers and sellers develop pricing strategies.
- Post Transaction Assistance - we can assist management in monitoring and negotiating post closing adjustments such as earn-outs or working capital true-ups.
- We develop customized Monte Carlo simulations to calculate the value of derivatives embedded in financial instruments such as convertible debt and preferred stock.
- We often utilize the Option Pricing Method for performing various allocations between different classes of equity holders.
- We are experts at valuing, accounting for, and preparing required disclosures for employee and non-employee stock compensation, including stock optons, stock grants, restricted stock, phantom plans, and any other type of arrangement.
- We often use several techniques and methods, which are customized on a transaction basis and designed to factor in all relevant terms.
We have a long history of dealing with highly complex transactions.