Christof Binder
Trademark Comparables AG/ Markables

Anke Nestler
Valnes Corporate Finance, GMBH

A profit-split analysis for a trademark or other intangible asset attempts to quantify what share of the profit of the business is attributable to the subject asset. Based on this asset-specific profit, its value can be calculated. Despite the adverse Uniloc decision of the U.S. Court of Appeals for the Federal Circuit in 2011,1 profit-split is an important, if not essential, element in the valuation of intangibles. In the wake of Uniloc, the method needs not only a vindication, but also a refinement based on case-specific facts and data. Purchase accounting data reported in financial statements can provide both.