Market-Based Evidence for Performance Evaluation and Defensible DLOM Analysis
AbbottModelDLOM organizes quarter-specific market and financial evidence around an identified public-company reference cohort. It integrates performance evaluation, liquidity, volatility, and exchange-option models within one auditable and reproducible workflow.
The platform provides valuation professionals with market-based benchmarks and quantitative model indications. These resources support explainable and defensible conclusions without replacing the analyst’s investigation, documentation, or professional judgment.
One Cohort. One Connected Workflow.
The platform forms the quarter-specific reference cohort once. It uses the same identified companies throughout performance evaluation, DLOM and blockage analysis, and Mandelbaum review.
This consistent foundation makes the path from subject-company inputs through market evidence to model indications easier to audit, reproduce, and explain.
A Connected Evidence Framework
Identified Reference Cohort
Quarter-specific public companies are selected using market, industry, and size criteria. The formation basis and individual cohort members remain visible throughout the analysis.
Market-Based Inputs
Observed financial performance, trading liquidity, liquidation time, and volatility provide market evidence for evaluating the model inputs.
Explainable Results
Exchange-option indications and Mandelbaum considerations support documented professional judgment rather than producing a black-box valuation conclusion.
How the Platform Works
- Define the valuation context — Select the market, valuation quarter, industry, subject-company size, ownership block, and applicable restriction period.
- Form and lock the reference cohort — Identify quarter-specific public companies and maintain the same cohort throughout the analysis.
- Evaluate the market evidence — Compare financial performance, trading liquidity, liquidation time, and volatility.
- Develop and reconcile model indications — Apply the relevant exchange-option models and Mandelbaum considerations, then document the analyst’s professional judgment.