After returning, Tokhir Tukhtarov began establishing SBA Invest JSC to continue the work started at SUHBA JSC. He shortened SUHBA to SBA and added Invest to the new name.
Describing the first three months after his return to Moscow, Tokhir Tukhtarov says that registration procedures and the issue of 737,833,000 shares with a nominal value of one kopek each had been completed by January. According to the Bank of Russia register, STATUS JSC registered the issue on 22 December 2021; the company was registered on 28 December 2021; and the report registration or issue-results notification date was 11 January 2022. Tokhir also describes recording an intangible asset on the company's balance sheet. He states that INEX's work valued one share at 1,000 rubles and puts SBA Invest JSC's value at USD 10 billion. According to Tokhir Tukhtarov, the intangible asset and shares were valued by the independent appraisal company INEX ↗. He also says that the Bank of Russia and tax authorities accepted the valuation results.