Written by Article attached to the Letter N°1 of the National Company of Justice Experts in Finance, October 2020.
Since March 2020, numerous publications have been published about the impact of the Covid-19 crisis on the value of companies. These publications often deal with the choice of methods, the determination of the parameters being selected, or the evolution of the valuation and transaction market. The purpose of this short article is to take a look at these subjects by showing that the Covid crisis reminds us that prior to determine what a company is worth, it is necessary to understand what is worth in it.