Brand and Intangible-Asset Valuation — defensible numbers for licensing, accounting, tax and strategy

Intangible assets are the largest value-drivers in most modern businesses, yet the hardest to measure. Transique values brands, trademarks, technology, patents, customer relationships, distribution rights and licences for licensing negotiations, M&A, Ind AS 103 PPAs, transfer-pricing defence, strategic decision-making etc.

We apply the three recognised approaches — income, market and cost — and select or triangulate based on the purpose and the available evidence. Every report includes a documented rationale for method selection, royalty-rate or margin-differential support, and sensitivity analysis.

• You are licensing (or being licensed) a brand or technology and need independent royalty-rate support.
• You are completing a PPA and need intangible-asset valuations (see the PPA service page).
• You are a multinational preparing intangible transfer-pricing documentation.
• You are a promoter-owned brand-holding structure and need an arm’s-length valuation for internal restructuring.
• You are using a brand or technology as collateral or contributed asset in a joint venture.

• Brand / trademark valuation using relief-from-royalty, excess-earnings or market approaches.
• Technology and patent valuation using relief-from-royalty or excess-earnings.
• Customer-relationship valuation using multi-period excess-earnings.
• Royalty-rate analysis using peer benchmarks (RoyaltyRange, Royalty Source equivalents) and profit-split methods (25% to 33% EBIT rule).
• Useful-life analysis grounded in contractual, economic and regulatory factors.
• Report compliant with International Valuation Standards and applicable financial-reporting or regulatory frameworks.

• Context clarification. Purpose (licensing, accounting, tax, strategy); reference date.
• Evidence gathering. Licence-agreement benchmarks, peer royalty rates, profit-margin differentials.
• Method selection. Relief-from-royalty, excess-earnings, market approach, or triangulation.
• Input analysis. Useful-life, growth-rate, attrition, obsolescence, tax-amortisation benefit.
• Sensitivity and reporting.

• Royalty-rate selection — range, positioning, profit-margin-differential cross-check.
• Tax-amortisation benefit included where economically available to the asset holder.
• Attrition analysis for customer-relationship valuation using historical cohort data.