Financial Reporting & Performance Analysis

DFC provides expert opinions and consults on the application of IFRS and the appropriate accounting treatment of complex transactions and economic events.

DFC analyzes financial statements to evaluate a corporation’s profitability, productivity, and risk; assess earnings quality; identify opportunities for value creation; and detect potentially manipulative financial reporting. Where relevant, the analysis also evaluates the economic consequences of accounting treatments, reporting irregularities, and potentially misleading financial information.

Valuation & Investments

DFC values businesses, equity and bond securities, and employee stock options using established valuation methods. Depending on the purpose of the valuation and the available evidence, DFC may apply discounted cash flow analysis, market multiples, net asset value, transaction-based methods, or a combination of approaches.

Valuations may support mergers and acquisitions, purchase price allocations, impairment testing, tender offers, the admission or withdrawal of business partners, the purchase or sale of business activities, and investment decisions. DFC also analyzes shareholder disputes involving control transactions, estimating the associated control premia and the potential economic implications of changes in voting rights or dilution for non-controlling interests (minority shareholders).

DFC has expertise in developing trading strategies grounded in fundamental analysis and rigorous empirical evidence.

Data Analytics

DFC integrates financial statement, operational, and broader economic data to develop predictive models and tailored analytical applications. These solutions may support forecasting, scenario analysis, performance and risk monitoring, investment assessment, and timely evaluation of new information.

DFC applies event-study methodology and other empirical techniques to analyze security prices and market reactions to financial information. This analysis may be used to distinguish company-specific effects from broader market movements, evaluate unusual price or trading patterns, assess the economic consequences of reporting events, and identify indications of suspected market manipulation.