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Adjust Royalty Rate

Adjust royalty rate for comparability

Formula

Source: Ch 6, Section 6.3

Sources & references

Intangible Asset Valuation (source book) — Ch 6, Section 6.3
IAS 38 — Intangible Assets (IFRS Foundation)link
IFRS 13 — Fair Value Measurement (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

base_ratenumber • required

Base royalty rate

Range: 0 — 1

adjustment_factorsjson • required

JSON object of factor name to multiplier (e.g. {"profit_margin": 1.2})