Valuation using PAT or PBT Forums › CIMA Forums › Valuation using PAT or PBT This topic has 0 replies, 1 voice, and was last updated 3 years ago by Felix. Viewing 1 post (of 1 total) Author Posts May 25, 2023 at 4:32 pm #685038 FelixParticipant Topics: 8Replies: 6☆ Should CIV intangible valuation always use PBT for industry and ours comparison? While earnings valuation should always use PAT? Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In