INTRODUCTION

We are a consulting company in Finance, Audit and Corporate Human Resources, we have a Professional Team with strong technical skills and experience in Project implementation, both nationally and internationally.

We offer a wide range of solutions, we act as partners with Customers, our main potential objective is the value of the companies, working in the following core areas:

MISSION

Meeting solutions in Finance and Human Resources Management, with the aim of boosting the growth of value through practices and principles generally accepted in Finance and Management of Corporate Human Resources, thus seeking the satisfaction of our customers and with them, to our own satisfaction.

VISION

We intend to be a Financial Management Reference Company and Organizational Human Resources, counseling and implementation projects in Finance and Business Human Resource Management, always focusing on the excellence of our team our consultants, thus maximizing the Intrinsic Value of our Customers organizations.

 

We seek to address the specific needs of each organization, promote productivity, improvement of production processes, the solid competitive position, Sustainability and the value of our Customers organizations.

Being aware that the success of organizations through the level of experience and expertise of its management team and its ability to position itself in a world increasingly globalized, we try to adapt our skills to this new reality of organizations.

Our consultants’ team is made up of different professionals in the field of economics and management, all with strong maturity and experience, having produced very specific studies in Finance and Human Resources Management.

Internationalization has become a reality due to the fact that there are quite privileged contacts and narrow the international level, which has allowed us to run projects off Mozambique and in some cases we have participated in consultants of different nationalities teams.

COMPANIES AND
BUSINESS REVIEW

The company's value depends on multiple factors, endogenous and exogenous, to perform an analysis of the Company's value, we must take into account not only the internal variables, such as Turnover Structure Capital but also the characterization of the Middle Surroundings.

Evaluates a company must necessarily go through the analysis of the historical evolution of their "performance" is a fundamental support to the elaboration of any forecast, in terms of value, both in terms of growth.

Maximizing the Return on Shareholders (Members) and Si, the main objective of the company, i.e it is fundamental to maximizing the Company's Current Economic Value.

Quantifying the Return on Shareholders, it is the quantification of dividends and capital gains, maximizing profit per share, Return on Assets and Return on Equity, does not guarantee the maximization of Return on Shareholders.

The above indicators have underlying accounting profit, so we are confronted by a number of factors justifying the reason for Accounting Profits are not a reasonable indicator to evaluate the Company's Current Value, namely:

There are alternative accounting methods:

Analysis of Projects
and Investment

The success of the companies goes through decisions to invest or disinvest, invest in new areas of business, Modernize, Expand or Create Alliances, Mergers and Acquisitions, Decisions on Investment, have a strategic nature, and Impact on Enterprise Value Medium and long-term.

In Investment Projects Analysis, will have to be selection criteria for financial, human, material and time for its implementation, the reasons for an investment, have to do with the capture of acceptable returns for shareholders by maximizing their wealth.

Companies do not operate in isolation from the surrounding social environment, their ability to compete depends largely on the context of the circumstances in which they operate.

Investments can be classified as strategic with strong or weak links with the operations of the Company, or as financial, investment is part of the Business life, its evolution environment.

In Investment Project Analysis and in order to have a decision on investment, we will have the need to assess the return, Degree of Risk and Capital Structure favorable, and Unrelated Capital in seeking financing to investment or possibly New Investors.

We intend to develop a set of tools, concepts, advanced in its conceptualisation, helping in the interpretation, the evaluation of a new "BUSINESS IDEA".

In the evaluation of investment projects, define the essential parameters, the Global Investment expenses, the Profitability, Financial Flows, Capital Cost, Financing.

Tangible and Intangible Asset Evaluation

The first global companies listed on the stock exchange admitted, grew up in a time of strong industrialization in the creation of value by the operations of the companies, resulted mainly in decisions in tangible investments.

Over the last fifty years, companies started to show that their generation of wealth, it is also the result of resource investment in intangible assets.

A broader definition of an intangible asset is that it is an asset that we can not see or feel, such as, franchises, author's rights, trademarks, patents as well as others, including the management capacity in business, human resources, technological knowledge among other examples, that many of these intangible assets are not quantified in the financial statements of companies.

Investments in intangible assets vary from company to company, but these intangible assets share some common characteristics, and the first is that traditional accounting rules lead to underestimation of its value and may even be ignored their accounting, so the balance of these companies show little evidence of their actual value.

The second characteristic is that a significant portion of the market value of these companies, resulting from these intangible assets, and the Financial Evaluation of intangible assets, it is important to measure and identify the future economic benefits, control and ownership of same assets.

There is evidence that for example, the tag can alone explain more than half the value of many companies listed on stock exchanges, so, not knowing the value of these intangible assets can generate for businesses, distorts much traditional accounting measures of profitability.

The Financial Valuation of Intangible Assets, it is important to measure and identify the future economic benefits, control and ownership of these assets.

Overview on the Company's Profitability

It is not very usual in Consulting Corporate Finance, check a specific demand on the Study on the Profitability of Companies.

From our point of view, this variable is one of the main issues on the part of Gaston teams, as all economic decisions influence the level of profitability of exploitation, and as such, their own financial decisions.

On the other hand, we remember that their own economic decisions have repercussions on the situation of the Treasury, may be added the fact that the maximization of return on fund investments, also constitutes one of the essential objectives of Financial Management.

Our studies will focus on the key aspects of profitability of exploitation (operating margin), global (net income), and equity, which usually cover the diagnosis to the social profitability of the company, return on holders capital and profitability of exploration and global company.

We seek for our customers guide the Trading with Banking Entities, the option of different financial solutions best suited to the profile of each customer, in respect of bank loans Short Term Discount Bonds, Leasing, Commercial Paper, and in short-term treasury applications where appropriate.

Financial Planning Medium and Long Term

The study of the financial situation of the company should take into consideration two distinct but interrelated aspects, namely, the Treasury and the Financial Structure, the first of which essentially involves the management of working capital and short-term debt and to analyze flows short-term financial.

The Structural Treasury Balance is only safeguarded when the actual permanent capital are at the level of ideal or appropriate permanent capital in the capital structure of the company essentially involves the analysis and composition of permanent capital (equity versus required debt capital the medium and long term.

The total required Working capital is significantly influenced by the temporal evolution of the necessary operating working capital, that this will be very dependent on the nature and seasonality of the business, as well as by the sectoral and global environment.

In the situation where the actual permanent capital are at an appropriate level, it can be stated that it met the desired conditions for minimizing the financial risk and the cost of capital, factors that interact significantly with financial autonomy and its own evolution.

Mergers & Aquisitions And Value Creation

Defining the appropriate level of permanent capital, it is essential to find the most convenient structure, that is to say, we will quantify the portions of equity and debt capital required in the medium and long term.

The Mergers and Acquisitions are generally controversial and have some complexity, we can even say that there is no complete and satisfactory theory for its analysis.

The net present value of the transaction should be positive, but in practice it often becomes difficult to identify and quantify the benefits of mergers and acquisitions, there may be some constraints of the legal, accounting and tax point of view, we should bear in mind which recommended the establishment of multidisciplinary teams.

With regard to mergers and acquisitions classification, we present the following:

The Horizontal Mergers and Acquisitions include companies in the same field of activity, vertical mergers and acquisitions occur with companies upstream or downstream, finally, the Mergers and Acquisitions in conglomerate occur between different business sectors companies.

The process of M & A between companies is justified only if the absorbing company or the company resulting from the merger achieve capture additional competitive advantages over competitors companies.

We may mention that some fusion processes and acquisition of companies, may be unsatisfactory for the following reasons: