Service
Comparable Company Benchmarking (India & Global)
At AventaaGlobal, we deliver benchmarking studies across India and international markets to determine arm’s length ranges for intercompany transactions—covering products, services, and standard operating transactions. Our benchmarking outputs support pricing decisions, intercompany agreements, transfer pricing documentation, and audit readiness across jurisdictions.
We conduct jurisdiction-relevant searches using appropriate databases and public sources for each country/region, combined with a detailed manual review to ensure the final set of comparables is commercially and functionally defensible.
What We Do
India Benchmarking
We perform India-focused benchmarking using India-relevant company databases and filings, applying filters aligned with Indian market realities and commonly accepted screening approaches.
Global / Country-Specific Benchmarking
For cross-border or non-India tested parties, we conduct country-specific or regional benchmarking using globally recognised databases and local financial sources where relevant—ensuring the search strategy matches the tested market, industry characteristics, and data availability.
Multi-Jurisdiction Benchmarking Packs
For multinational groups, we support benchmarking across multiple countries with a consistent methodology—while adapting the search design, filters, and documentation to jurisdiction-specific expectations.
Benchmark Update and Refresh Support
We support annual updates of financial data and periodic refresh of comparable searches to keep benchmarks current and defensible, particularly where local audit practice expects regular updates.
Benchmarking Methodology
Quantitative Screening
We run structured database searches to build a long-list of potentially comparable companies using objective filters (industry/activity, size, geography, financial availability, etc.).
Qualitative Screening
We conduct a detailed, manual review of shortlisted companies—evaluating business description, functions performed, assets employed, risks assumed, and any non-comparable features—before selecting the final set of comparables.
Financial Analysis and Range Computation
We compute relevant Profit Level Indicators (PLIs) and determine the arm’s length range (including median and interquartile range, where applicable), using consistent working papers and audit-ready calculations.
Key Inclusions in Our Benchmarking Reports
Search Strategy and Process Overview
Clear documentation of the search strategy, screening steps (quantitative and qualitative), selection rationale, and computation of the arm’s length range.
Comparable Set and Rejection Rationale
A complete list of selected comparables and rejected companies, with structured reasons for acceptance/rejection and audit-friendly documentation.
Segmentation and Comparable Financial Reliability Review
Assessment of segment relevance and financial data reliability for shortlisted comparables (including accounting consistency and material non-comparable activities) to strengthen the overall quality of the set.
Comparability Adjustments (Where Appropriate)
Where differences materially affect comparability and reliable adjustments can be made, we support adjustments (for example, working capital-type adjustments) to improve the reliability of benchmarking outcomes.
Outcome
Our benchmarking studies help businesses set defensible intercompany pricing, align outcomes with industry practice, and strengthen compliance and audit readiness—across India and global jurisdictions.