The article reviews current global theories and trends in valuing companies for potential takeovers. It discusses how mergers and acquisitions can improve business efficiency, but often fail due to overestimating the target company. The key focus is on accurately valuing the target company to ensure a successful acquisition. The paper examines theories like synergy theory and Tobin’s Q-theory, as well as methods like discounted cash flow analysis and market multipliers to enhance valuation practices.