Valuation of intangible assets could be arrived at by a combination of income, cost, market or royalty approaches. Valuations in special situations demand a thorough understanding of the situation and the intangible assets in question. Intangible assets could take various shapes and forms - software, intellectual properties, customer contracts, workforce, goodwill, licenses, brands & trademarks and many other forms. From an Indian Transfer Pricing standpoint, the valuation criteria include comparable uncontrolled price (CUP) method, resale price method (RPM), cost-plus method (CPM), profit split method (PSM), transactional net margin method (TNMM) and such other methods as may be prescribed. The valuation methods can be mapped to such criteria prescribed to arrive at the intangible valuation.
1 - 4 weeks
INR 12,000-20,000/man day
Depending on the specific requirement of the business and the intended use/purpose of the valuation, we tailor the scope of the valuation and the output. When appropriate, our valuation report provides an overview of the company, industry, economy; discusses value drivers; outlines the analysis performed, along with the inputs and assumptions; and incorporates detailed exhibits that support our valuation conclusion. The valuation analysis is sound and the report is defensible. We assist our clients to arrive at the Business / Share Value by using a combination the Income Approach (DCF), Comparables, Transactions and/or Asset based approach among others.
Documents required include the following: 1. Historical audited financial statements for past 2-3 years 2. Financial projections for next 5 financial Years for the intangible and/or business 3. Latest financial statements and/or trial balance 4. Intangible related specific information