Games, Esports and Digital Entertainment
Studios, publishers, esports teams, tournament organizers and platforms in disputes over revenue, royalties, valuation and contracts.
Industry context
Digital revenue leaves a trail. The work is reading every platform report.
Games and competitions generate revenue through digital stores, in-game purchases, subscriptions, advertising, sponsorship, prize money and broadcasting rights, with payments flowing between developers, publishers, platforms, teams and creators. SGEx reconciles platform reports with contracts and bank statements and determines what each party was entitled to.
Common situations in this industry
- Royalties and revenue share between studios, publishers and platforms.
- Disputes between partners in studios and teams, with partnership interests and valuation.
- Sponsorship, prize money and broadcasting rights for tournaments and leagues.
- Player, creator and esports team contracts, with calculation of amounts due.
- Virtual items, in-game currencies and digital assets in accounting and tax disputes.
How SGEx works
- Report versus statement. Store and platform data reconciled with actual receipts.
- Revenue by source. Sales, microtransactions, subscriptions, advertising and sponsorship determined separately.
- Intangible assets. Intellectual property, user bases and brands valued with an explicit method.
Every amount determined traces back to the platform report, the contract clause and the corresponding receipt.
What We Solve
- How much did the game earn? Revenue by platform, country, period and monetization model.
- Was the royalty correctly calculated? Checking the royalty base, deductions and contractual percentages.
- What is the studio or team worth? Valuation of companies, intellectual property and rights in transactions and disputes.
- How much belongs to each partner? Partnership interests on the dissolution of studios and teams.
- Were prize money and sponsorship passed on? Comparing amounts received with payments to players and partners.
- What is the loss? Damages and loss of profits from terminations, licence breaches and service outages.
How We Approach It
Contracts
Map of licences, revenue share and participations.
Data
Platform, store and payment provider reports.
Reconciliation
Comparison with bank statements, invoices and accounts.
Report
Amounts determined, differences and answers to questions.
What we examine
Publishing, licence and distribution agreements, store and platform sales reports, payment provider data, sponsorship and player contracts, tournament rules, bank statements and accounting records.
Possible Deliverables
The format is defined according to the agreed scope and the purpose of the work.
- Expert report
- Technical opinion
- Royalty audit
- Valuation of companies and intangible assets
- Partnership interest determination
- Damages calculation
Other SGEx Solutions
Services, specialties, contexts and industries connected to this topic under SGEx's relationship matrix.
Related Services
- Economic and Financial Expert AnalysisAnalysis of values, cash flows, economic assumptions and financial models in disputes and decisions that turn on quantification.
- Business and Asset ValuationValuation of companies, ownership interests and assets for disputes, corporate transactions, succession matters and court proceedings.
- Accounting Expert ExaminationIndependent expert examination of accounting records, financial statements and calculations, prepared for judicial, arbitral and administrative proceedings.
- Financial and Operational AuditExamination of financial statements, processes and controls, focused on the reliability of information and adherence to defined criteria.
Related Specialties
- Corporate Matters, Buyout Claims and ValuationValuation of a withdrawing shareholder's interest, balance-sheet determination, goodwill, business valuation and corporate disputes.
- Contracts and Commercial RelationsEconomic and financial imbalance, contractual disputes, and commercial agency, distribution and dealership agreements.
- Damages, Losses and Economic QuantificationLost profits, actual damages, lost revenue, indemnities and the liquidation of court judgments.
Related Areas of Practice
- Intellectual PropertyDisputes over trademarks, patents, copyright and licenses involving the determination of royalties, profits and indemnities.
- Corporate and Shareholder DisputesDisputes among shareholders, partners and officers, corporate dissolutions, buyout claims and disagreements over financial results.
- Civil and Contract DisputesNonperformance, termination, contract revision and civil liability claims in which the controversy turns on monetary values and calculations.
Related Industries
- Technology and CommunicationsTechnology, telecommunications and digital-services contracts giving rise to disputes over service failures, terminations and losses.
- Digital Business, Creators and PlatformsDigital businesses, content creators and platforms involved in asset tracing, valuations and disputes.
- Cryptocurrency and Digital AssetsCustody, movement and recordkeeping of crypto-assets in investigations, disputes and asset-tracing engagements.
- Sports and Sports OrganizationsClubs, federations and sports organizations dealing with accounts, broadcasting revenue, sponsorship and player transfers.
Talk to our specialists
Describe the game, team or transaction, the parties involved and the issue in dispute. SGEx will assess the scope before submitting any proposal.