From worrells.net.au: When a company enters liquidation, liquidators must quickly identify and secure all company assets, including physical and intangible items, to maximize their value for creditors.

They conduct professional valuations to determine the realisable value of these assets and assess any secured debts before deciding on the timing and method of sale.

Various challenges, such as holding costs and market conditions, can impact asset realisation, making the process complex and often resulting in differences between expected and actual sale prices.