Valuation Reference Date
The valuation date is the date to which the reported values relate. Balance sheet items, net debt, and working capital must be measured consistently for that date.
The valuation date establishes the point in time to which a valuation applies. Financial figures, debt, and cash must be clearly assigned to that date. Net Debt at the relevant date is particularly important when reconciling Enterprise Value to Equity Value.
In a transaction, the valuation date, economic transfer date, and closing date are agreed separately and may differ. The calculator asks for figures from the most recently completed fiscal year. A detailed valuation requires a specific valuation date.
Related terms
The valuation date is the date to which the reported values relate. Balance sheet items, net debt, and working capital must be measured consistently for that date.
Related terms