{"id":2382,"date":"2023-04-21T17:41:06","date_gmt":"2023-04-21T07:41:06","guid":{"rendered":"https:\/\/peloton.group\/?p=2382"},"modified":"2026-09-14T13:28:42","modified_gmt":"2026-09-14T03:28:42","slug":"employee-share-scheme-plan-valuation","status":"publish","type":"post","link":"https:\/\/peloton.group\/dev26\/employee-share-scheme-plan-valuation\/","title":{"rendered":"An example private company Employee Share Scheme Plan valuation"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_0 et_pb_row et_block_row\">\n<div class=\"et_pb_column_0 et_pb_column et_pb_column_3_5 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p>If the ATO safe harbour rules are unavailable for your Employee Share Scheme, you will likely need a valuation of the options or shares that are to be issued. This involves an assessment of the business value and equity (share) value of your company. This all needs to be done consistent with the ATO Market Valuation Guidelines. To understand what goes into such a valuation, a sample report from a recent engagement is available here (names and details changed for confidentiality reasons).<\/p>\n<p>We would be happy to discuss your needs and engage with your tax adviser. You can\u00a0contact Michael Churchill\u00a0<a href=\"mailto:mchurchill@peloton.group\">mchurchill@peloton.group<\/a>, or Dominic Churchill <a href=\"mailto:dchurchill@peloton.group\">dchurchill@peloton.group<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_1 et_pb_column et_pb_column_2_5 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/peloton.group\/dev26\/wp-content\/uploads\/2023\/04\/20220630-Sample-private-unlisted-ESOP-valuation.pdf\" target=\"_blank\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img decoding=\"async\" src=\"https:\/\/peloton.group\/dev26\/wp-content\/uploads\/2023\/04\/Employee-Share-Option-Plan-valuation.png\" width=\"180\" height=\"255\" srcset=\"https:\/\/peloton.group\/dev26\/wp-content\/uploads\/2023\/04\/Employee-Share-Option-Plan-valuation.png 180w, https:\/\/peloton.group\/dev26\/wp-content\/uploads\/2023\/04\/Employee-Share-Option-Plan-valuation-141x200.png 141w\" sizes=\"(max-width: 180px) 100vw, 180px\" class=\"wp-image-2384\" \/><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/peloton.group\/dev26\/wp-content\/uploads\/2023\/04\/20220630-Sample-private-unlisted-ESOP-valuation.pdf\" target=\"_blank\">Sample private unlisted ESOP valuation<\/a><\/h4><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":1864,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[25,24],"class_list":["post-2382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-valuations","tag-case-studies","tag-case-study"],"_links":{"self":[{"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/posts\/2382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/comments?post=2382"}],"version-history":[{"count":11,"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/posts\/2382\/revisions"}],"predecessor-version":[{"id":3878,"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/posts\/2382\/revisions\/3878"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/media\/1864"}],"wp:attachment":[{"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/media?parent=2382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/categories?post=2382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/peloton.group\/dev26\/wp-json\/wp\/v2\/tags?post=2382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}