| Along with the development of human society and economy, the development of the industrial revolution of human society has experienced from 1.0 to 4.0. Global technology innovation activities are becoming increasingly active, new technologies, new formats, new models, new industries emerge in endlessly, and a variety of innovative activities in the field of technology is unprecedented activite. In the meantime, domestic private equity industry is surging, has played a pivotal role in promoting the development of the domestic industries.Stepping into the 21st century, Especially in many cases of mergers and acquisitions in the private equity market of our countryses, the M & A behavior in specific areas of the robot industry is increasing, how to accurately assess the value of various types of robot company? It puts towards a higher request on the traditional asset evaluation methods:cost method, market method, income method, in the progress of assessment, the choice of assessment methods should depend on the specific purpose of the evaluation, the market conditions, and the status of the candidate. To accurately assess the non-standard self-made fixed assets (not stereotypes, not a series, the need for a single modified design and manufacturing non-standard equipment) and intangible assets (e.g. the founder, the technology R & D team) of DB robotic company, Reinforce the foundation of Robotics Company’s merger and acquisition.What is crucial in the accurate evaluation of the fixed assets and in tangible assets is to characterize the fixed assets and intangible assets of the robot company and the needs of the value of the acquisition process? This paper’s research object is the behavior of DB robotic company’s merger and acquisition during its growth. Based on the analysis of DB robotic company’s operating status, financial situation, and the future enterprise development strategy, combined with the relevant assets appraisal theory, the characterisation of the self -made machinery and equipment and the Founder. The technology R&D team of DB robotic company, the theoretical analysis of the specific data,using the report of calculating the data of the DB robotic company and further analysis, we proposed the accurate and objective analysis of DB robotic company’s asset and accordingly improved the value discovery of DB robotics company in the private equity market. |