We are pleased to present the fourth edition of Incwert’s Purchase Price Allocation Study in India, covering transactions from FY2017 to FY2025.
This study is based on an analysis of 1,320 completed transactions derived from publicly available filings. The findings are presented across key dimensions, including the classification of intangible assets, transaction size, frequency of occurrence of intangibles across industries, contingent consideration, and estimated useful lives.





