Purchase Price Allocation (PPA) Study 2026, India

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.

Continue Reading →

Equity Risk Premium 2026

We are pleased to issue the 8th edition of the India Equity Risk Premium study (2026), which analyses the risk premium to be considered when determining the cost of equity using the capital asset pricing model.

Continue Reading →

India Size Premium Study 2025

Incwert Size Premium Study 2025 is a comprehensive study of past market data of the companies listed on the National Stock Exchange (NSE) of India from 1995 through December 2024 to analyse the returns that mid-cap, small-cap and micro-cap stocks have generated over the return as predicted by capital asset pricing model (CAPM)

Continue Reading →

India Control Premium Study 2025

The 7th edition of Incwert’s India Control Premium Study, 2025 is an update to the previous year’s study. The study analyses 23+ years (March 2002 to June 2025) of premium offered in takeovers in public transactions, triggering open offer obligations on the acquirers.

Continue Reading →