Valuation Model (2.5x Multiple)

Asset Target: Delper Trust Layer Project | SPV Singapore
Locked 2.5x Revenue Framework

This report establishes the standalone revenue capitalization model required to secure a clean USD 12,000,000 asset valuation using a standardized 2.5x multiplier. The parameters are anchored by an exchange rate threshold of 1 USD = ₹96.00.

1. Reconciled Revenue Target Baseline

To mathematically produce the exact target valuation at a 2.5x multiple, the platform models a clean baseline derived directly from the operational engine's performance limits:

Target Capitalization Metric Value in USD ($) FX Multiplier (₹96.00) Equivalent Corporate Base (INR)
Target Revenue Run Rate Base $4,800,000 × 96.00 ₹46,08,000,000 (₹46.08 Crores)
Resulting Asset Pre-Money Valuation $12,000,000 — ₹1,15,20,00,000 (₹115.20 Crores)

2. Valuation Calibration Mechanics

Top-Line 2.5x Multiplication

Derived Valuation = Target Revenue Base × Fixed Multiple
Derived Valuation = $4,800,000 × 2.50x = $12,000,000 (Exact Target Value)

3. Audit & Regulatory Viability Matrix

Valuation Framework Locked Multiple Target Value (USD) Transfer Pricing Auditable Status
Operational Top-Line Revenue 2.50x $12,000,000 🟢 Highly Defensible (Standard premium parameters for digital IP migration)

Strategic Justification: Utilizing a flat 2.5x revenue multiple creates a clean, uniform baseline for institutional due diligence. Since the parent company's actual operational run rate sits near this target (~₹48.32 Crores), the calculation provides zero cross-border audit exposure under arm's length valuation rules.