SPAC SUPPORT OVERVIEW
Special Purpose Acquisition Company Valuation Services
Valuation issues
• Class A and Class B Common Stock
• Public Warrants and Private Placement Warrants
• Equity vs. Liability (or Asset) Classification
• Stock Compensation
• Fair Value Initial and Ongoing Measurements
Our understanding of relevant accounting standards
• ASC 480 – Distinguishing Liabilities from Equity
• ASC 718 – Compensation – Stock Compensation
• ASC 815 – Derivatives and Hedging
• ASC 820 – Fair Value Measurements
UHY’s pertinent valuation capabilities
• Modified Black-Scholes
• Monte Carlo Simulation
• Binomial Lattice Model
• Option Pricing Model
• Probability Weighted Expected Return Method
OUR PROFESSIONALS
JOHN FERRO
Partner, UHY LLP
Managing Director, UHY Advisors
JOHN FERRO
Partner, UHY LLP
Managing Director, UHY Advisors
SCOTT MILLER
Partner, UHY LLP
Managing Director, UHY Advisors
SCOTT MILLER
Partner, UHY LLP
Managing Director, UHY Advisors
JOHN BAUTISTA
Managing Director, UHY Advisors
DANIEL JONES
Partner, UHY LLP
Managing Director, UHY Advisors
DANIEL JONES
Partner, UHY LLP
Managing Director, UHY Advisors
WILL SCHMITT
Principal, UHY LLP
VIN NGUYEN
Partner, UHY LLP
Managing Director, UHY Advisors
VIN NGUYEN
Partner, UHY LLP
Managing Director, UHY Advisors
MEHMET SENGULEN
Office Managing Partner, Long Island, UHY LLP
Managing Director, UHY Advisors
MEHMET SENGULEN
Office Managing Partner, Long Island, UHY LLP
Managing Director, UHY Advisors
MICHAEL HEILMAN
Principal, UHY Consulting
SCOTT NORRIS
Partner, UHY LLP
Managing Director, UHY Advisors
SCOTT NORRIS
Partner, UHY LLP
Managing Director, UHY Advisors
CINDY HANNAFEY
Managing Director, UHY Consulting
BOB SCHROELL
Partner, UHY LLP
Managing Director, UHY Advisors
BOB SCHROELL
Partner, UHY LLP
Managing Director, UHY Advisors
DAN BRUCE
UHY Consulting
MICHAEL BURKE
Partner, UHY LLP
Managing Director, UHY Advisors
MICHAEL BURKE
Partner, UHY LLP
Managing Director, UHY Advisors
MICHAEL POVEDA
Partner, UHY LLP
Managing Director, UHY Advisors
MICHAEL POVEDA
Partner, UHY LLP
Managing Director, UHY Advisors
STEPHEN B. LATHROP
Principal, UHY Consulting
KEITH MOORE
Partner, UHY LLP
Managing Director, UHY Advisors
KEITH MOORE
Partner, UHY LLP
Managing Director, UHY Advisors
CRYSTAL LI
Partner, UHY LLP
Managing Director, UHY Advisors
CRYSTAL LI
Partner, UHY LLP
Managing Director, UHY Advisors
CORY MCNELEY
Principal, UHY Consulting
MELANIE CHEN
Partner, UHY LLP
Managing Director, UHY Advisors
MELANIE CHEN
Partner, UHY LLP
Managing Director, UHY Advisors