Start with the rights attached to the shares
A percentage holding is not always valued by multiplying that percentage by the value of the whole company. Voting rights, dividend rights, transfer restrictions and the purpose of the valuation can affect the analysis.
Agree the purpose before choosing the basis
A negotiated transfer, employee share arrangement and a valuation for a specific statutory purpose can have different requirements. Explain the intended use and parties involved at the outset so the correct scope and any specialist input can be established.
Documents that help define the holding
Gather the share register, articles of association, shareholder agreement and details of options or other share classes. Financial accounts, management figures and shareholder loan balances help establish the wider company position.