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The valuation of companies consists of the study to determine their economic value, based on the basic financial analysis, which is based on the calculation of financial indicators that express liquidity, solvency, operating efficiency, indebtedness, performance and profitability, taking into account that each company is unique and that the objectives of the valuation are different and consequently, the approaches to be applied are diverse, requiring technical knowledge, as well as training levels in the associated aspects, being advisable to use several valuation methods to establish different price ranges between which its value can be set.