A Study on the Application of the Income Approach in Trademark Asset Valuation

-- A Case Study of MIXUE Ice Cream & Tea


  • Lan Li




trademark assets; incomeApproach; intangible assets; trademark.


The purpose of trademark asset evaluation is to provide trademark owners or potential owners with an effective method based on the real market to determine the value of trademark assets. Currently, evaluation agencies calculate the expected profits of trademark assets in different periods based on the share of trademark licensing fees in company revenue. However, this forecasting method is evidently not rigorous enough. This article focuses on the expected income under the income approach and introduces uncertainty in future income forecasts. Firstly, the factors influencing the value of trademarks and service benefits are analyzed, and a multi-level indicator framework for measuring trademark and service benefits is developed. Secondly, the primary indicators in the indicator system are defined as the standard level, and assets such as patents, trademarks, and distribution networks are defined as the solution level. A weighted indicator analysis system is established to separate trademark asset income from product and service income.


Download data is not yet available.


Zhuguanghui. Exploration and Application of Trademark Value Evaluation [D]. Chongqing University of Technology, 2020. DOI: 10.27753/d.cnki.gcqgx.2020.000641.

Sun Yujiao, Yang Xiaojie. Exploration of the Value Evaluation of Trademark Assets Based on the Income Approach [J]. Cooperative Economy and Technology, 2020, 0(7): 122-123.

Luo Su. Exploration of the Application of Improved Excess Earnings Method in Trademark Value Evaluation [D]. China University of Mining and Technology, 2020. DOI: 10.27623/d.cnki.gzkyu.2020.000727.

Chen Jing, Xiong Yuan. Uncertainty Analysis of Intangible Asset Evaluation Results Based on the Income Approach [J]. China Asset Appraisal, 2022(05): 67-72.

Ge Bingwei. Application of the Income Approach in Intangible Asset Evaluation [J]. Science and Technology Economic Market, 2022(09): 52-54.

Science - Social Science; Researcher at University of Airlangga Details Research in Social Science (Legal Risk Mitigations on Trademark Rights as Bank Guarantee Credit) [J]. Science Letter, 2020.

Louembé Louis, Massot Pierre, Thaya Mythili. For a clarification of the concept of similarity—a critical look at European case law on the infringement of trade marks with a reputation [J]. Journal of Intellectual Property Law & Practice, 2021, 16(8).

Cornwell Jane. Playing by its Own Rules? A Quantitative Empirical Analysis of Justificatory Legal Reasoning in the Registered Trade Mark Case Law of the European Court of Justice [J]. EUROPEAN LAW REVIEW, 2021, 46(5).




How to Cite

Li, L. (2023). A Study on the Application of the Income Approach in Trademark Asset Valuation: -- A Case Study of MIXUE Ice Cream & Tea. BCP Business & Management, 50, 320-324. https://doi.org/10.54691/bcpbm.v50i.5620