Intangible Asset Valuation Services in India
At Omnifin, our IBBI-registered valuation professionals specialize in identifying, measuring, and valuing non-physical assets that drive enterprise value. We apply globally accepted frameworks to ensure complete alignment with Ind AS 38, Ind AS 103, Ind AS 36 (Impairment), Ind AS 113, and IVS standards—delivering audit-ready reports for your valuation engagements, Purchase Price Allocation (PPA), and M&A transactions.
IBBI Registered Valuer | Big 4 Pedigree, Boutique Flexibility | Partner-Led Delivery
Measure, Manage, and Maximize Non-Physical Assets
Modern enterprise value relies heavily on assets that never appear on standard historical balance sheets—proprietary software, registered patents, established brand equity, customer contracts, and exclusive distribution rights. Valuing these assets accurately is essential for financial reporting, business combinations, transfer pricing, and strategic growth.
Omnifin’s intangible asset valuation practice provides rigorous, audit-defensible analyses. Every mandate is led by senior practitioners who understand how statutory auditors test discount rates, attrition curves, and royalty benchmarks under Indian accounting standards.
Partner-Led, Not Template-Led
Every valuation is reviewed by a senior partner. Asset identification, useful-life assumptions, and cash flow models are structured to withstand rigorous Big 4 audit scrutiny.
Built for What Comes After
Valuations are aligned from day one to feed directly into board-level standards discussed in our Intangible Asset Valuation Under Ind AS 38 Guide and annual Ind AS 36 impairment testing cycles.
Intangible Asset Valuation Services
We provide robust valuation support for brands, intellectual property, goodwill, technology-driven assets, accounting needs, and dispute-related matters.
Core Intangible Asset Valuation
- Intellectual Property Valuation
- Brand Valuation (Read our Brand Valuation Explained: Methods, Standards & Benefits post)
- Valuation of intangible asset in technology rich industries
Transaction and Allocation Support
- Goodwill allocation
- Purchase price allocation (PPA) (Explore our dedicated PPA Valuation Services)
- Valuation of Synergies
Accounting and Impairment Support
- Fair value accounting and impairment testing of intangible assets as per IND AS
Dispute and Special Situation Valuation
- Valuation in case of IP infringement, shareholder disputes, or commercial damages
Valuation Approaches We Apply
Defensible, robust models aligned with international and Indian valuation standards.
Core Valuation Methodologies
- Relief-from-Royalty Method: Capitalizes hypothetical royalty savings from owning trademarks or patents.
- Multi-Period Excess Earnings Method (MPEEM): Measures present value of cash flows after contributory asset charges for customer relationships.
- With-and-Without Method: Determines asset value by comparing enterprise cash flows with and without the subject intangible.
- Cost Approach: Depreciated replacement or reproduction cost for early-stage software and internal tech.
Use Cases & Special Situations
- Transfer Pricing & Licensing: Arm's length royalty rate benchmarking for cross-border IP transfers.
- Fundraising & Collateralization: Leveraging intangible asset worth for venture debt and financing.
- IP Transfer & Restructuring: Intra-group reorganization and corporate carve-out valuations.
- Disputes & Litigation Support: Quantifying economic damages in IP infringement or shareholder conflicts.
Our Intangible Asset Valuation Process
A disciplined lifecycle engineered to provide complete clarity and audit readiness.
Scoping & Discovery
Define valuation objectives, asset perimeter, regulatory standards (Ind AS / IVS), and timeline.
Data & Benchmarking
Analyze financial projections, historical R&D costs, market royalty rates, and attrition curves.
Modelling & Analysis
Execute discount rate calculations, contributory asset charges, and method selection.
Audit-Ready Report
Issue an IBBI-compliant report complete with working models and statutory disclosure schedules.
Everything You Need to Know
How is brand valued under Ind AS 103?
Brands acquired in a business combination are typically valued using the Relief-from-Royalty method under Ind AS 103. Explore detailed methodologies in our Brand Valuation Explained: Methods, Standards & Benefits guide.
What is the difference between goodwill and intangible assets?
Identifiable intangible assets (such as patents, customer lists, and proprietary tech) can be separated and sold individually or have legal/contractual backing. Goodwill represents residual value from a business combination that cannot be individually identified or separately recognized.
Who can value intangible assets in India?
For statutory financial reporting under Ind AS and Companies Act requirements, valuations must be conducted by a registered valuer registered with the Insolvency and Bankruptcy Board of India (IBBI).
When is an intangible asset impairment test required under Ind AS 36?
Intangible assets with indefinite useful lives (like certain brands) and goodwill must be tested for impairment annually. Assets with finite useful lives are tested whenever impairment indicators arise, comparing carrying value to recoverable amount.
What documents are required for intellectual property valuation?
Key documents include IP registration certificates, historical R&D cost breakdowns, revenue projections linked to the IP, historical licensing agreements, and competitor benchmarking data.
Trusted by Leading Enterprises
Unlock the Full Value of Your Intangible Assets
Whether you need valuation support for reporting, transactions, litigation, or strategic planning, Omnifin can help you assess, document, and maximize the worth of your intangible assets with confidence.