M&A
Integral
Services
in margers
and acquisition
At Smart Value, we are your strategic partner in the dynamic world of mergers and acquisitions. We transform opportunities into business successes.
We offer comprehensive, personalized service, from opportunity identification to post-transaction integration, ensuring that every step is executed with precision and focused on results.

Strategic Advisory
We develop customized strategies that align M&A opportunities based on your business objectives, maximizing value and minimizing risks.

Company Valuation
We perform accurate valuations to determine the fair value of the companies involved, based on a detailed financial analysis.

Valuation of Intangible Assets
We conduct thorough research to identify risks and opportunities, ensuring informed decisions.

Due Diligence
We evaluate all financial, legal and operational aspects of the transaction to mitigate risks and ensure informed decision making.

Negotiation & Agreements
We represent your interests
in negotiations, structuring agreements that optimize benefits and protect your investments.

Post-Merger Integration
We facilitate a smooth transition, aligning corporate cultures and operating systems to maximize synergies and efficiency.
Why choose us?
Proven Experience
Our team has a solid track record in the M&A market, having advised on high-profile transactions
in various industries.
Global Contact Network
Our extensive network of partners and contacts gives us access to exclusive opportunities and key resources in the global marketplace.
Confidentialy and Professional Ethics
We maintain the highest standards of confidentiality and ethics in every transaction, protecting your interests at all times.

Definición:
Deferred expenses are Intangible Assets represented by goods or rights that allow to reduce operating costs, improve the quality or acceptance of a product, use, enjoy or exploit an asset, for a limited period of time, less than the duration of the activity of the legal entity. Intangible assets that allow the exploitation of public property or the rendering of a concessioned public service are also considered deferred expenses.
Intangible
Assets
Intangible Assets are considered among the best business practices at international level and are a strategic tool for business growth.
Benefits.
Decrease in the taxable income tax base
This tax benefit is obtained from the recognition of the existence of an Intangible Asset in the Company's Financial Statements and is equivalent to 100% of the value of the
Intangible Asset(s) valued.
Company's Value
Allows, among other things, to know the true equity situation of the company and to properly estimate its value, as well as a direct increase to the company's equity.
Capital Stock
Increase in the company's capital stock equivalent to 100% of the value of the valued Intangible Asset(s).
Savings
The investment necessary to pay for the valuation service is covered by the tax savings alone.
Goodwill
Assists in the recognition of the intangible asset that makes up the Goodwill (early recognition of Goodwill or goodwill).
Mergers, Sales and Alliances
Facilitates the acquisition or sale of a business.
Licensing
Granting licenses for exploitation, transmission, etc.
InvestmentFacilitates decision making on where and what to invest.
Financing
The identification and valuation of intangible assets helps to have a better negotiating position to obtain credit and/or achieve better interest rates for your credit. It helps to obtain better financing conditions because, thanks to the recognition of Intangible Assets, there are better guarantees for having a greater backing of capital.
Legal Framework.
The Practice
is 100%
Legal.
- It is performed in strict compliance with the Mexican legal framework.
- Appraisals are performed in accordance with the Income Tax Law, its Regulations and other applicable tax laws.
- Appraisals are performed in accordance with the Financial Reporting Standards and the Mexican Valuation Standard.
In the law intangible assets are provided in: - Intangible assets:
Who
can take
advantage
of Intangible
Assets?
All companies that have innovative designs or processes; that have intellectual creations or know-how; contracts that give them an advantageous position, such as differentiated customer lists; that have inventions or developed knowledge; that have invented, modified or created different processes for the production of their products; that outsource and integrate their production in a unique way; that have medium or long term contracts to supply or provide goods and/or services that assure them future income. These are just a few examples. Get out of doubts and schedule an appointment with us, we can help you identify your own Intangible Assets.
Explaining
Intangible Assets
Assets are
Non-current assets that are part of the equity of a business
or of a natural person (The Entity), and are used for the production or supply of goods, provision of services or for administrative purposes.
2. Non-monetary
They are not represented by cash or monetary items, the value is determined by an appraisal performed by an appraiser.
3. Are Identifiable
If they can be separated or divided by the entity to be sold, transferred, licensed, rented or exchanged, either...
...individually or together with a contract relating to another identifiable asset or liability or if it arises from contractual or statutory rights.
4. Without Physical SubstanceTherefore, they cannot be touched.
Must Provide Future Economic Benefits.They may be in the form of revenue from the sale of products or services, cost savings or other benefits from the use of the asset.
6. Control
The Entity must have control over such benefits.
Categories.
Of Intangible Assets.

ASSETS RELATED TO THE MARKET
These include trademarks, trade names, service or certification marks, market image, names of Internet portals or sites and non-competition agreements
ASSETS RELATED TO THE CUSTOMER PORTFOLIO
Such as Customer Lists, contracted production and orders placed; contracts with customers and the corresponding relationships with customers such as depositors in banking institutions and non-contractual relationships with customers, such as customer sales routes, delivery systems, distribution channels, customer service capacity, etc.
ASSETS INTELLECTUAL AND ARTISTIC
Such as plays, operas, ballets; books, magazines, newspapers, manuscripts and literary material in general; musical works, compositions, musical scores, songs, etc.

ASSETS BASED ON CONTRACTS OR RIGHTS
Such as use, royalty, franchise and priority license agreements; advertising, construction, administration, service or supply agreements; mining, forestry or other resource exploitation permits or concessions; lease agreements; construction permits; permits or concessions granted for the exploitation of public domain assets, such as cable, radio, television and broadcasting transmission, on the federal maritime land zone, freight and passenger transport, etc.
About Us.
At Smart Value, we are a multidisciplinary team of experts dedicated to providing high quality and accurate valuations. Our thorough approach ensures that all our valuations comply with current legal regulations and financial standards both nationally and internationally.












