Start by creating an ellipse using elliptical shape tool.
Select the elliptical path using direct selection tool. Select convert point tool and click on left most node to change curve to angular one.
Press Ctrl+T. Right click the layer and select warp. Select "fish" from the preset warp shapes at the top bar.
Enable subtract form shape area form the top bar. Create a vertical rectangle using rectangular shape tool.
Select rectangle shape using direct selection tool. Press Ctrl+T. Right click the layer and select warp. Select "Arc" from the preset warp shapes on top bar. Apply settings as shown.
Similarly create more divisions in fish shape as shown. With subtract form shape area still enabled create a circle for the eye.
Enable add to shape area form the top bar. Create a triangle using polygon shape tool at the right edge of the fish shape. Press Ctrl+T. Right click the layer and select warp. Adjust nodes to create a curve in fish tail.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Ctrl+Click the layer thumbnail to get the selection. From select menu apply modify>>contract. Contract the selection by 2 pixels. Create a new layer and apply a black to white gradient in linear mode.
Change the layer mode to overlay.
Duplicate layer again.
Type company name using a nice font.
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