Insights
Energy sector, gas and renewables
Peloton works across all sectors of the economy but has decades of accumulated subject matter expertise in the energy sector and renewables. Our team has directly worked in and served clients since before the National Electricity Market...
As a CEO you have one job…
That one job is to capture and monetise growth. Whether you’re the CEO of a high growth start-up or you’ve been on the journey long enough to be thinking about the exit, there are some fundamentals that need to be in place to achieve...
ATO ‘fame’ tax determination TD 2023/4
In 2023 ATO issued guidance for influencers, entertainers and other high profile individuals in relation to the assessability of income derived from ‘fame’. This comes after a Treasury review in 2022 and an apparent objection to the fact...
Webinar – The Private Equity Playbook – Part 2 – Value Creation Paths
How can we double the value of this company? This is the question that Private Equity is trying to answer when we look at a company. There is no silver bullet, or one size fits all solution. Every company is unique and will demand a...
Webinar – The Private Equity Playbook – Part 1 – How to Create Value
How can we double the value of this company? This is the question that Private Equity is trying to answer when we look at a company. There is no silver bullet, or one size fits all solution. Every company is unique and will demand a...
Private company valuations: discount for marketability and control premium
Not for the faint-hearted: this is Peloton’s latest research on capital market data and studies involving marketability discount and control premium used in assessing private company equity values. Email one of the team at...
Valuing performance rights – LTIP
To best align senior management teams in private and listed companies with shareholder expectations, remuneration consultants typically encourage executive remuneration to be comprised of a mix of the following: Fixed salary Short term...
An example private company Employee Share Scheme Plan valuation
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...
Derivatives valuation (AASB139 financial instruments)
The need for a derivatives valuation An exploration and mining company had funded a significant portion of its pre-IPO development costs via multiple series of converting or convertible instruments (mezzanine debt/equity) over several...
Unlisted equity valuation reporting (AASB1056 superannuation entities)
The need for unlisted equity valuation reporting Direct investment in unlisted infrastructure has become a staple of long-term investors (such as large domestic super funds and a small number of ASX-listed vehicles) over the last two...
Market value for small business retirement concession Div. 152 ITAA
The need for a small business retirement concession Peloton is frequently invited to assist tax advisers and lawyers when a small business owner contemplates a sale of the business – prompting consideration of the small business...
Acquisition reporting (AASB3 business combinations)
The need for acquisition reporting An unlisted public company involved in the fast-moving consumer goods industry acquired a strategically-significant company and required a purchase price allocation to comply with AASB3 Business...