Engagement summary
Valuation context
EoS Fitness engaged Rivers & Moorehead for independent valuation support under the standard(s) listed above. The engagement provides valuation analyses, supporting models, and written deliverables intended to assist the company and its external auditors with financial reporting under U.S. GAAP.
Valuation scope
- ASC 718 equity-based compensation valuation – grant-date fair value of stock options, restricted stock, profit interest units, or performance-based awards using Black-Scholes, lattice, or Monte Carlo models as award terms require; supporting documentation for audit.
- ASC 805 purchase price allocation – identification and fair value measurement of acquired identifiable intangible assets (e.g., customer relationships, trade names, developed technology, non-compete agreements), tangible assets, and assumed liabilities, with residual goodwill calculation and opening balance sheet support.