The Delaware Court of Chancery issues a number of significant opinions and decisions and has become an authoritative voice on valuation-related matters. The high volume of business cases results in the Court issuing numerous opinions, many of which address business and security valuation and economic damages. In our annual review of cases, we selected five key opinions from 2016 to highlight and summarize based on the valuation themes and depth of analysis contained within the Delaware Court of Chancery's opinions.

These opinions address a number of issues including:

  • Merger price
  • Cost of capital
  • Discounted Cash Flow
  • Projections
  • Market approach
  • Comparability
  • Stock based compensation

In our review of the cases herein we have attempted to summarize the salient points related to valuation and damages only. We recommend that interested readers obtain the full Court opinions to gain a complete understanding of all the issues addressed and each judge's position. We have included a hyperlink to each decision below its case caption.

Read Key Delaware Business Valuation Decisions of 2016

View additional Annual Case Summaries

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.