Background
CSR Ltd is a leading Australian building products company, managing manufacturing, distribution, property – and a nationwide portfolio of quarries. Accurate, defensible valuations are essential for compliance, reporting and long-term planning in this competitive, regulated industry.
Complexity
- The variation in geology and resource quality between sites
- Different regulatory and taxation frameworks across state jurisdictions presenting the potential risk of non-compliance
Solution
We deployed a specialist valuation team (AAPI, CPV accredited) with deep expertise in extractive industries.
- Site analysis: Geological assessment, material quality review and extraction potential. Materials ranged from clay and shale to sand and gypsum
- Market context: Transport distances, proximity to major markets, demand drivers and viable catchments
- On-ground assessment: Lease documentation, production histories, market data, and field inspections
- Valuation modelling: Consistent frameworks applied across jurisdictions, incorporating material quality, transport logistics and market demand
- Reporting: Rigorous, defensible valuation reports aligned with statutory requirements and best-practice standards
We worked closely with CSR’s finance and operations teams to make sure our assumptions were transparent and consistent with their reporting requirements.
Impact
- Satisfied all statutory reporting and taxation requirements
- Delivered a consistent valuation framework that CSR can reapply in future reviews
