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Valuation of Brands, Intangible Assets & Intellectual Property

Over the years, Businesses have witnessed paradigm shift from providing physical goods & services towards companies that provide information, digital goods and data services. Outside of this digital realm also, corporates, in general, are now investing more and more into intangible assets like technology, software, customers and brands, in addition to physical assets and property, plant and equipment. With lenders giving out loan funds against Intangible assets as a collateral, the importance of Valuation of Intangible Assets has further increased.

Investors, lenders, analysts and other stakeholders are getting increasingly alert to the importance and valuation of Intangible Assets. The importance of valuing intangible assets arises from the fact that the reported net worth of businesses may not represent its true value, which more often is in the form of intangibles. This is evident from the gap between company’s book value and market value on stock exchanges/ transaction value in M&A transaction. Also, Ind AS 38 require impairment assessment of intangibles asset on an annual basis and whenever there is an indication that the intangible asset is impaired.

RBSA has the expertise to help clients estimate and assign the value to their Intangible assets using valuation approaches and methodologies which are globally recognised.

Categories of Intangible Assets

  • Marketing related: Trademarks (Brands), trade names, service marks, newspaper, mastheads, internet domain names, non-competition agreements.
  • Contract-based intangible assets: Licensing and royalty agreements, advertising, construction, service or supply agreements, lease agreements, franchise agreements, employment contracts.
  • Technology-based intangible assets: Patented technology, computer software, unpatented technology (know-how), databases, trade secrets such as secret formulas, processes and recipes.
  • Customer-related intangible assets: Customer lists, order or production backlogs, customer contracts and customer relationships including non-contractual relationships.
  • Artistic-related intangible assets: Plays, operas, ballets, books, magazines, newspapers, pictures, photographs.

Why value your intangible asset?

  • For Business Combinations
  • For Financial reporting under Ind AS, IFRS or US GAAP
  • Joint-venture negotiations
  • Licensing and Franchising
  • Fundraising
  • Impairment testing
  • Transfer Pricing /Taxation
  • For Internal Assessments
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