Sports Asset Valuations & Transaction Intelligence. Quarterly independent fair-value marks on professional sports franchises, produced under the SAV methodology and published with an Evidence Tier label and a vintage date.
| Asset | League | Mark (equity) | QoQ | Tier |
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The complete marks table, asset records, transaction register, and quarterly publications are available to subscribers and licensees.
A mark is a point-in-time opinion of the fair value of the whole asset on a control basis, stated as of the vintage date and produced under a fixed, published methodology. Select a row for the record behind the number.
A separate supplement covers the sixteen clubs of the 2026 National Women’s Soccer League season as of September 30, 2026, on the same unit of account as the marks above: the whole club, on a control basis, in US dollars. Fourteen clubs are marked and two are listed unmarked with the reason. It is published with its own counts and its own method schedule.
Two prices circulate for the Lakers: the roughly $10 billion sale to Mark Walter that closed in October 2025, and the $12.5 billion agreement struck in August, which had not closed by September 30. The model value is the club’s $551 million of revenue, times the NBA multiple of 13.67 times, times a 0.945 venue factor because the Lakers do not control their arena: about $7.1 billion. The closed sale anchors the mark at a weight that fades by one twelfth each quarter, 58 percent five quarters on, which gives a mark of $8.8 billion. The agreed sale does not count until it closes.
Every mark is produced under the PinHigh Sports Asset Valuation framework and a governed operating rulebook. The primary market-approach indication is built from revenue and a transaction-calibrated league multiple, then reconciled to the most recent qualifying transaction and to all other material evidence. Comparables stay on a strict three-way split: control sales, expansion fees, and minority prints are never blended into one median.
For most North American clubs, which publish no accounts, revenue comes from published annual-list estimates, used for revenue only, and those marks carry evidence quality C.
Inputs are tiered by source quality, and published valuation lists are context only, never a primary basis. Each mark carries an Evidence Tier label that states the quality of the evidence standing behind it. No numeric error range is published, because the observed error record does not support the coverage such a range would claim. Amendments are prospective only, restatements are never silent, and the error log is part of the public record.
We test the method by walk-forward validation. For each qualifying sale, we estimate the club's value using only the information that was available before the sale, then compare that estimate with the price paid.
Of 32 sales tested, 27 could be scored: 10 in the NBA, 6 in the NHL, 4 in the NFL, 4 in MLB and 3 in European football. The other five were excluded, each for a recorded reason.
Across the 27 scored sales, the median absolute error was 28.9 percent, and estimates sat above the realized price by 8.1 percent on average. Covering 80 percent of realized prices would take a range of plus or minus 53.9 percent, which is why no statistical range is published with a mark. Each mark instead carries labels that grade the evidence behind it, not the accuracy of the value.
We will update these figures as new sales are recorded.
PinHigh Marks are opinions of value produced by a governed process. They are estimates, not appraisals within the meaning of USPAP or any engagement standard, not fairness opinions, not investment advice, and not an offer or solicitation. Substantially all marks are Level 3 measurements under ASC 820 and IFRS 13. Marks are not suitable as the sole basis for any transaction, loan, or financial-statement valuation. PinHigh Sports LLC holds no positions in covered assets and accepts no compensation from any covered asset, its owners, or its league.