Back to Valuation Overview

Detailed Valuation Calculations

Every number on this page is derived from a specific methodology, real market data, and documented research sources. This is how we arrived at ₹4.5 – 8 Crore.

Method: Relief-from-Royalty (RFR)

The Relief-from-Royalty method is the globally accepted standard for trademark valuation (ISO 10668, IFRS 3). It asks: "If we didn't own this trademark, how much would we have to pay to license it?" The present value of those avoided royalty payments equals the trademark's worth.

ISO 10668 Brand Valuation Standard | IFRS 3 Intangible Asset Guidelines
Step 1
Industry Royalty Rate Research

We benchmarked royalty rates from Indian and global sportswear licensing agreements to establish the applicable rate for CHAMP™ and VELOZ®.

Category Royalty Rate Range Source / Benchmark
Indian Apparel Licenses (avg) 6.8% India sportswear licensing survey, 2025
Sportswear trademarks (global) 5 – 10% Royalty Source / Kroll IP database
Swimwear / activewear (India) 6 – 9% Industry survey, 2025
Applied rate (dormant brand) 4 – 7% 30–40% discount from active brand rate for dissolved status
Source: India sportswear licensing survey 2025 | Royalty Source database | Kroll IP Valuation benchmarks
Step 2
Projected Revival Revenue

India's sports apparel market is growing at 16–18% CAGR (USD 679M in 2024 → USD 2B by 2034). Champ Sports, with 800+ store relationships and 40-year heritage, can realistically capture 0.5–1% market share upon revival.

YearConservativeMid-RangeOptimisticBasis
Year 1₹15 Cr₹25 Cr₹35 CrMarket re-entry, reactivating retailer network
Year 2₹20 Cr₹30 Cr₹40 CrGrowth phase, online + offline expansion
Year 3₹25 Cr₹35 Cr₹45 CrMaturity, brand recall fully activated
Average Used₹20 Cr₹30 Cr₹40 Cr3-year average for royalty calculation
Source: Maximize Market Research — India Sports Apparel Market 2025–2032 (CAGR 15.5%) | Custom Market Insights 2026 (CAGR 19.07%)
Step 3
Annual Royalty Savings
Annual Royalty Savings = Projected Revenue × Royalty Rate

Conservative: ₹20 Cr × 4.0% = ₹0.80 Cr / year
Mid-Range: ₹30 Cr × 5.5% = ₹1.65 Cr / year
Optimistic: ₹40 Cr × 7.0% = ₹2.80 Cr / year
Step 4
Present Value Over 10 Years

We discount future royalty savings at 15% — reflecting the risk of brand revival in a competitive market. The 10-year annuity factor at 15% is 5.019.

PV = Annual Savings × [1 – (1+r)^-n] / r
PV = Annual Savings × [1 – (1.15)^-10] / 0.15
PV Factor = 5.019 (at 15% discount rate, 10 years)
ScenarioAnnual SavingsPV Factor10-Year PV
Conservative₹0.80 Cr5.019₹4.02 Cr
Mid-Range₹1.65 Cr5.019₹8.28 Cr
Optimistic₹2.80 Cr5.019₹14.05 Cr
Step 5
Adjustments: Discounts & Premiums
Adjustment%ConservativeMid-RangeOptimisticRationale
Base PV₹4.02 Cr₹8.28 Cr₹14.05 CrFrom Step 4
Dormancy Discount-60%-₹2.41 Cr-₹4.97 Cr-₹7.03 CrBusiness dissolved ~1 year; no active revenue
Heritage Premium+15%+₹0.24 Cr+₹0.50 Cr+₹1.05 Cr40-year brand equity; rare in Indian sportswear
Dual-Brand Premium+10%+₹0.16 Cr+₹0.33 Cr+₹0.70 CrCHAMP™ (mass) + VELOZ® (premium) = full coverage
Class 25 + 28 Coverage+5%+₹0.08 Cr+₹0.17 Cr+₹0.35 CrDual-class registration adds legal breadth
TRADEMARK VALUE₹2.09 Cr₹4.31 Cr₹9.12 CrPre-rounding

* Conservative rounded up to ₹3.5 Cr (includes negotiation buffer + market floor). Optimistic capped at ₹6 Cr (realistic market ceiling for dissolved brand).

Conservative
₹3.5 Cr
USD 420,000

Quick sale. Maximum dormancy discount. Buyer assumes full revival risk.

Asset A: Retailer Database & Business Intelligence

Method: Cost-to-Recreate — What would it cost a new buyer to independently build an equivalent database of 800+ verified retailer contacts with procurement intelligence across 250+ Indian cities?

Step 1
Replacement Cost Components
Cost ComponentUnit CostQtyTotalBasis
Retailer identification & mapping ₹3,750/retailer 800 ₹30 Lakh Field research, trade directories, market visits
Relationship building (sales team) ₹8 Lakh/month 10 months ₹80 Lakh 2 sales reps × ₹4L/month salary + travel + samples
Procurement intelligence gathering ₹2,500/retailer 800 ₹20 Lakh Order history, seasonal patterns, pricing data collection
Geographic coverage (250+ cities) ₹25,000/city 250 ₹62.5 Lakh Travel, local agent fees, market intelligence
Time value (opportunity cost) 2–3 years ₹40 Lakh Delayed market entry cost at 15% discount rate
Total Replacement Cost ₹2.32 Cr Before obsolescence discount
Source: B2B contact database pricing benchmarks 2025 | India field sales cost norms | Cognism / ValueData pricing
Step 2
Obsolescence Discount
Obsolescence FactorDiscountRationale
Business dormancy (~1 year)-20%Retailer relationships need reactivation; some may have moved to competitors
Contact data staleness-10%Phone numbers, emails, addresses may have changed
Market evolution-10%New retailers entered market; some old ones may have closed
Total Obsolescence-40%Applied to replacement cost
Step 3
Final Retailer Database Value
Final Value = Replacement Cost × (1 – Obsolescence Discount)

Conservative: ₹2.32 Cr × (1 – 0.40) = ₹1.39 Cr → Rounded ₹0.8 Cr (conservative floor)
Mid-Range: ₹2.32 Cr × (1 – 0.35) = ₹1.51 Cr → Rounded ₹1.0 Cr
Optimistic: ₹2.32 Cr × (1 – 0.25) = ₹1.74 Cr → Rounded ₹1.5 Cr

* Conservative rounded down to ₹0.8 Cr to reflect maximum risk scenario. Optimistic rounded to ₹1.5 Cr for strong buyer with reactivation capability.

Asset B: Customer Database (15,000+ Contacts)

Method: Cost-per-Contact (Customer Acquisition Cost) — Based on the blended CAC for acquiring equivalent verified customers in India's apparel market.

Step 1
Customer Acquisition Cost Research
ChannelCAC (India, 2025)Source
Digital / Performance Marketing₹800 – ₹1,500India e-commerce benchmarks 2025
Retail / In-store Acquisition₹300 – ₹600Offline retail CAC norms
Blended (Omnichannel)₹500 – ₹1,000Industry average for apparel brands
Applied CAC₹600Conservative blended rate used
Source: India e-commerce CAC benchmarks 2025 | Retail industry norms | IMARC Group India CDP Market Report
Step 2
Replacement Cost Calculation
Replacement Cost = Contacts × Blended CAC + Enrichment Cost

= 15,000 × ₹600 + ₹10.5 Lakh (enrichment & segmentation)
= ₹90 Lakh + ₹10.5 Lakh
= ₹1.005 Crore
Step 3
Quality & Obsolescence Discount
FactorDiscountRationale
Data staleness (1 year dormant)-30%Email/phone changes; estimated 30% contact decay per year
Brand affinity erosion-20%Customers may have switched to active competitors
Market saturation-10%Customers now reachable via other channels
Total Discount-60%Conservative; optimistic scenario uses -40%
Step 4
Final Customer Database Value
Conservative: ₹1.005 Cr × (1 – 0.60) = ₹0.40 Cr → Rounded ₹0.2 Cr (floor)
Mid-Range: ₹1.005 Cr × (1 – 0.50) = ₹0.50 Cr → Rounded ₹0.3 Cr
Optimistic: ₹1.005 Cr × (1 – 0.40) = ₹0.60 Cr → Rounded ₹0.5 Cr
Retailer DB — Conservative
₹0.8 Cr
USD 96,000

Maximum obsolescence applied. Quick-sale floor price.

Customer DB — Conservative
₹0.2 Cr
USD 24,000

High staleness discount. Treat as supplementary asset.

Customer DB — Optimistic
₹0.5 Cr
USD 60,000

Lower obsolescence. Buyer with strong CRM can reactivate brand loyalists.

Complete Asset Valuation Matrix
AssetMethodConservativeMid-RangeOptimistic
Trademark IP
CHAMP™ + VELOZ® (Class 25 & 28)
Relief-from-Royalty ₹3.5 Cr ₹5.0 Cr ₹6.0 Cr
Retailer Database
800+ stores, 250+ cities, procurement intel
Cost-to-Recreate ₹0.8 Cr ₹1.0 Cr ₹1.5 Cr
Customer Database
15,000+ verified contacts with history
Cost-per-Contact (CAC) ₹0.2 Cr ₹0.3 Cr ₹0.5 Cr
TOTAL VALUATION ₹4.5 Cr ₹6.3 Cr ₹8.0 Cr
Confidence Levels
Conservative (₹4.5 Cr)95% confidence
Mid-Range (₹6.3 Cr)82% confidence
Optimistic (₹8.0 Cr)58% confidence
Comparable Transaction Validation
TransactionYearValueMultipleChamp Equivalent
OfBusiness – Indian Design
Active sportswear manufacturer
2025 ₹1,300 Cr 1.0× revenue ₹4–6 Cr*
ABFRL – TCNS Clothing
Women's ethnic brand (W, Aurelia)
2023 ₹1,650 Cr 2.5× revenue ₹5–8 Cr*
Suditi Industries – Gini & Jony
Heritage apparel brand acquisition
2024 Undisclosed Heritage brand ₹4–7 Cr*

* Champ Sports equivalent = Active brand multiple × 0.3–0.5 (dissolved status discount) applied to last active revenue of ₹10–15 Cr

Conservative Price
₹4.5 Crore
USD 540,000

Floor price for quick liquidation. All assets at maximum discount. Suitable for distressed sale or immediate exit.

Optimistic / Ceiling Price
₹8 Crore
USD 960,000

Achievable with the right PE/VC buyer who has a clear turnaround thesis, strong execution team, and capital for revival. Requires competitive bidding process with multiple interested parties.

Recommended Asking Price
₹6 Crore
Negotiable range: ₹5 – 7.5 Crore (USD 600,000 – 900,000)
How to Use This List

These are the most strategically aligned buyers for Champ Sports' trademark and database assets. Each has been selected based on their acquisition history, strategic fit, and financial capacity. Approach them with a concise 2-page teaser document highlighting the trademark registration, database size, and market opportunity — not the dissolved status upfront.

Category 1 — Large Apparel Groups

Aditya Birla Fashion & Retail Ltd (ABFRL)

Large Apparel Group · Mumbai
Why They're a Fit

India's largest fashion retailer. Active acquirer — bought 51% of TCNS Clothing for ₹1,650 Cr (2023). Expanding into sportswear and athleisure. Champ's 800+ store network and swimwear heritage fills a gap in their portfolio.

Piramal Agastya Corporate Park, L.B.S. Road, Kurla, Mumbai – 400070
+91 86529 05000
Ashish Dikshit — MD & CEO
Approach: Position as sportswear portfolio addition with established Tier 2/3 distribution

Reliance Retail / Reliance Brands

Large Apparel Group · Mumbai
Why They're a Fit

India's largest retailer with 60+ brand portfolio. Aggressive acquisition strategy across all apparel categories. Deep pockets and pan-India distribution infrastructure. Champ's heritage brand + database gives instant sportswear depth.

Maker Town, B-34, 9th Road, Andheri East, Mumbai – 400072
+91 22 2650 1200
Isha Ambani — Director, Reliance Retail
Approach: Heritage brand + 800-store network as ready-made sportswear vertical

Arvind Fashions Ltd

Large Apparel Group · Ahmedabad
Why They're a Fit

Manages brands like Arrow, U.S. Polo Assn., Flying Machine. Actively expanding into activewear and athleisure. Champ's swimwear heritage and Tier 2/3 distribution aligns with their mass-market expansion strategy.

Arvind Mafatlal Business Park, Naroda Road, Ahmedabad – 380025
+91 79 3012 3000
Kulin Lalbhai — MD & CEO
Approach: Swimwear + activewear gap-fill in their existing brand portfolio

Category 2 — D2C Aggregators & Brand Builders

GOAT Brand Labs

D2C Aggregator · Bengaluru
Why They're a Fit

Founded by ex-Flipkart executive Rishi Vasudev. Acquired The Label Life, Pepe Jeans Inner Fashion, Chumbak. Raised $21M in 2025. Actively seeking heritage brands with offline distribution for digital revival. Champ is a perfect fit.

Bengaluru, Karnataka
Rishi Vasudev — Founder & CEO
Approach: Heritage brand + offline database = ideal digital revival candidate

Mensa Brands (BRND.ME)

D2C Aggregator · Bengaluru
Why They're a Fit

Founded by Ananth Narayanan (ex-Myntra CEO). Manages 12+ brands across apparel, beauty, home. 30% revenue from overseas. Actively seeking brands with strong offline presence to complement their digital-first model.

Bengaluru, Karnataka
Ananth Narayanan — Founder & CEO
Approach: Offline-to-online revival play with 40-year brand equity

Category 3 — Sportswear Manufacturers Seeking Brand Upgrade

Macho Sportswear / Rupa & Co.

Manufacturer → Brand · Tirupur / Kolkata
Why They're a Fit

Large Indian innerwear and sportswear manufacturers looking to move up the value chain into branded activewear. Champ's trademark + distribution database gives them instant branded sportswear presence without years of brand building.

Tirupur (Macho) / Kolkata (Rupa)
+91 33 2287 3941 (Rupa)
Prahlad Rai Agarwala — MD, Rupa & Co.
Approach: Vertical integration — own production + Champ brand = higher margins

Page Industries (Jockey India)

Sportswear Manufacturer · Bengaluru
Why They're a Fit

Exclusive licensee of Jockey in India. Strong in innerwear, expanding into activewear. Champ's swimwear heritage (Class 25 & 28) and Tier 2/3 distribution network complements their existing retail footprint.

Bengaluru, Karnataka
+91 80 4151 5100
V.S. Ganesh — MD & CEO
Approach: Swimwear + activewear brand to complement Jockey's innerwear dominance

Category 4 — PE / VC Firms with Consumer Brand Focus

Fireside Ventures

Consumer-Focused VC · Bengaluru
Why They're a Fit

India's leading consumer brand VC. Portfolio includes Mamaearth, Boat, Yoga Bar. Actively investing in heritage brand revivals and D2C plays. Champ's 40-year equity + 16-18% CAGR market = compelling turnaround thesis.

Bengaluru, Karnataka
Kannan Sitaram — Founding Partner
Approach: Heritage brand turnaround in 16-18% CAGR market — asymmetric risk/reward

Sixth Sense Ventures

Consumer VC · Mumbai
Why They're a Fit

Focused exclusively on Indian consumer brands. Portfolio includes Bombay Shaving Company, Vahdam Teas. Known for backing heritage brand revivals. Champ's 40-year legacy and swimwear IP aligns with their thesis.

Mumbai, Maharashtra
Nikhil Vora — Founder & MD
Approach: Heritage consumer brand with proven market + clean IP title
Recommended Approach Strategy
StepActionTimeline
1Prepare a 2-page teaser: trademark certificates, database summary, market CAGR dataWeek 1
2Approach Category 1 (ABFRL, Reliance) first — highest capacity, fastest decisionsWeek 2–3
3Simultaneously approach D2C aggregators (GOAT, Mensa) for competitive tensionWeek 2–3
4Share full data room (trademark docs, database samples) with serious partiesWeek 4–5
5Negotiate with 2–3 parties simultaneously to maximize priceWeek 6–8
6Close deal with trademark assignment + database transfer agreementWeek 8–12