Case Background

  Due to a dispute over a sales contract, the court needs to determine a reference price for the disposition of assets

Basic Case Details

Subject of Appraisal: The value of the property rights in machinery and equipment owned by Guilin XXX Co., Ltd.

Appraisal Date: March 31, 2026

Valuation Methods: Cost Approach, Market Approach

Project Scope: 5 production lines, 15 machines, and a batch of masks, gloves, raw materials, and auxiliary materials

Scope of Services:  1. Provide a reference basis for the value of relevant economic actions by the court;

2. Provide professional assistance to facilitate relevant economic actions by the court;

3. Provide reasonable recommendations for the court’s asset disposition.

Lessons Learned

1. Determination of the expiration dates of masks, gloves, raw materials, and auxiliary materials;

2. The definition of value for production lines and equipment, as well as the assumptions made, directly impact the fairness of the valuation;

3. Selecting appropriate valuation methods based on the purpose of the appraisal and conducting a fair and reasonable valuation are critical to the successful disposition of the assets.