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GB/T 31278-2026Brand valuation - Apparel, footwear and headwear industry (English PDF)

品牌价值评价　纺织服装、鞋、帽业

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Issued by

SAMR; SAC

Level / Type

National · Recommended

Issue date

February 27, 2026

Implementation date

June 1, 2026

Scope

GB/T 31278-2026 is the English-translated version of 品牌价值评价　纺织服装、鞋、帽业.

GB/T 31278-2026 is the Chinese national standard covering putting a number on a clothing brand - the quality and market indicators, the customer recognition and loyalty, the financial performance attributable to the brand rather than to the product, and the model that combines them. It replaces GB/T 31278-2014 and has been in force since 1 June 2026. It was issued on 27 February 2026 and has been in force since 1 June 2026, replacing GB/T 31278-2014. The document is under the responsibility of the Standardization Administration of China. This page is published from the official record of the 2026 edition; the clause text of a standard this recent is not yet in circulation, and the figures, limits and tables it contains are those of the document itself, delivered in full with the English translation.

Document preview — GB/T 31278-2026

National Standard of the People's Republic of China

ICS: 03.140
Classification: A 00
Replacing: GB/T 31278-2014

Issued by: State Administration for Market Regulation; Standardization Administration of the PRC

1 Scope
2 Normative references
4 Evaluation Index System
4.2 Tangible Elements (K1)
4.3 Quality Elements (K2)
4.4 Innovation Elements (K3)
4.5 Service Elements (K4)
4.6 Intangible Elements (K5)
5 Value Selection Rules
5.2 Rules for Determining Evaluation Indicators
6 Rules for Forming Brand Value Evaluation Results
6.2 Calculation of Evaluation Results
6.2.2 Determine Brand Revenue
6.2.3 Determine the brand equity discount rate

Foreword

This document complies with the provisions of GB/T 1.1-2020 "Standardization Work Guidelines Part

1.Structure and Drafting Rules of Standardization Documents". Drafting. This document replaces GB/T 31278-2014 "Brand Value Evaluation in Textile, Apparel, Footwear and Hats". It is consistent with GB/T 31278-2014. Compared to previous versions, aside from structural adjustments and editorial changes, the main technical changes are as follows:

a) The scope has been changed (see Chapter 1, Chapter 1 of the.2014 edition);

b) Two new terms, "brand strength" and "elements," have been added (see

c) The chapter on "Indicators for Calculating Brand Strength in the Textile, Apparel, Footwear, and Hat Industries" has been deleted, and a chapter on "Evaluation Index System" has been added (see Chapter 4). Chapter 5 of the.2014 edition);

d) A new chapter on "Value Selection Rules" has been added (see Chapter 5);

e) The chapter on "The Process of Calculating Brand Value in the Textile, Apparel, Footwear, and Hat Industries" has been deleted (see Chapter 6 of the.2014 edition);

f) A new chapter, "Rules for Forming Brand Value Evaluation Results," has been added, incorporating revised content from the.2014 edition (see Chapter 6).

g) Appendix A, "Rules for Determining Evaluation Indicators for Brand Enterprises in Textile, Apparel, Footwear and Hat Manufacturing," has been revised (see Appendix A,.2014 edition). Appendix A);

h) Appendix B, "Rules for Determining Evaluation Indicators for Consumer Brands in Textiles, Apparel, Footwear and Hats", has been added (see Appendix B). Please note that some content in this document may involve patents. The issuing organization of this document assumes no responsibility for identifying patents. This document was proposed and is under the jurisdiction of the National Technical Committee on Standardization of Brand Evaluation (SAC/TC532). This document was drafted by: China National Textile and Apparel Council, China Brand Building Promotion Association, and Bosideng International Apparel (China) Co., Ltd. Sunrise Trading (China) Co., Ltd., Jinba Men's Wear (Shanghai) Co., Ltd., Qingdao Cotte Intelligent Co., Ltd., Tangshan Sanyou Group Xingda Chemical Fiber Co., Ltd., China Textile Information Center, China National Institute of Standardization, China Textile Construction Planning Institute, China National Garment Association, China Home Furnishings Textile Industry Association, China Cotton Textile Industry Association, China Chemical Fiber Industry Association, China Knitting Industry Association, China Printing and Dyeing Industry Association Association, China Wool Textile Industry Association, China Fashion Designers Association, China Industrial Textiles Industry Association, Jieliya Home Furnishings Co., Ltd. Company, Kunlun Centennial Group Co., Ltd., and Zhonghe Asset Appraisal Co., Ltd. The main drafters of this document are. Yang Zhaohua, Wang Qingying, Hui Lulu, Liu Zhengyuan, Lü Anran, Wu Fang, Dong Kuiyong, Gao Dekang, and Liu Weiwen. Hong Huanghuai, Li Haibin, Zheng Baishan, Zhang Li, Su Baoyan, Zhang Yu, He Linlin, He Liqun, Shi Jing, Sun Ximin, Guo Hongjun, Qu Fei, Gong Yingqiu Zhang Xicheng, Guan Xiaorui, Jing Shenquan, Zhu Xiaohong, Wang Yi, Lin Lin, Yang Jinchun, Xie Fangming, Liu Yan, Ji Jianbing, Yang Ping, Zheng Guofeng, Zhu Jun, Fan Jun Jiang Ling, Zhu Jinglin, Yan Meili, Liu Yong, Bo Haochen, Wang Guibao, Cheng Yuan. The release history of this document and the document it replaces is as follows:

---First published in.2014 as GB/T 31278-2014;

---This is the first revision. Brand value evaluation for textiles, apparel, footwear, and hats.

1 Scope

This document establishes the evaluation index system and value selection rules for brand value evaluation in the textile, apparel, footwear, and headwear industries, and describes the brand value evaluation... Results formation method. This document applies to the brand value evaluation of textile, apparel, footwear, and headwear enterprises or enterprise groups (hereinafter collectively referred to as "enterprises"), and is also applicable to industry groups. The company will conduct brand value evaluations by the organization and third parties. Other textile and accessories companies should refer to this guideline.

2 Normative references

The contents of the following documents, through normative references within the text, constitute essential provisions of this document. Dated citations are not included. For references to documents, only the version corresponding to that date applies to this document; for undated references, the latest version (including all amendments) applies. This document.

GB/T 29185 Brand Terminology

4 Evaluation Index System

4.1 Overview When conducting brand evaluation, relevant and appropriate indicators are selected to calculate brand strength. The brand strength evaluation indicator system consists of tangible elements. The system comprises five primary indicators. (K1), quality elements (K2), innovation elements (K3), service elements (K4), and intangible elements (K5), along with 13 secondary indicators. It consists of 28 tertiary indicators.

4.2 Tangible Elements (K1)

4.2.1 Market Performance Market performance should include.

---Market scale level;

---Market diversification level.

4.2.2 Profitability and Solvency Profitability and solvency should include.

---Profitability;

---Debt repayment ability.

4.2.3 Growth Capacity Growth potential should include.

---Sales growth potential;

---Asset growth potential.

4.3 Quality Elements (K2)

4.3.1 Product Quality Level Product quality levels should include.

---High-quality product ratio;

---Product execution standard level.

4.3.2 Quality Management Capability Quality management capabilities should include.

---Personnel level;

---Participation in the drafting of standards.

4.3.3 Quality Awards Quality awards should include relevant honors and awards.

4.4 Innovation Elements (K3)

4.4.1 Level of Innovation Investment The level of innovation investment should include.

---Investment in research and development;

---Research and development personnel.

4.4.2 Level of Innovation and Development The level of innovative development should include.

---Brand Marketing Innovation;

---Digitalization and intelligentization construction.

4.4.3 Level of Innovation Effectiveness The level of innovation effectiveness should include.

---Achievements in new product development;

---Intellectual property ownership status;

---Related awards and honors.

4.5 Service Elements (K4)

4.5.1 Service Capabilities Service capabilities should include.

---Timeliness of service;

---Service flexibility.

4.6 Intangible Elements (K5)

4.6.1 Brand Management Brand management should include.

---Brand strategy planning;

---Brand monitoring and protection;

---Building social responsibility.

4.6.2 Brand Culture Brand culture should include.

---Brand Culture and History;

---Cross-border cultural cooperation.

4.6.3 Brand Influence Brand influence should include.

---Brand awareness;

---Brand reputation;

---Brand loyalty.

5 Value Selection Rules

5.1 Brand Strength Determination Rules Brand strength K in the textile, apparel, footwear, and headwear industries can be assessed based on tangible factors (K1), quality factors (K2), innovation factors (K3), and service factors. The five primary indicators (K4, K5, and K4) are calculated according to formula (1).

5.2 Rules for Determining Evaluation Indicators

5.2.1 Evaluation indicator scoring rules are set separately for manufacturing brand enterprises and consumer brand enterprises. The total score for each indicator is 1000 points. The main products are targeted at textile, apparel, footwear, and headwear companies. When conducting the evaluation, the tertiary indicators should be evaluated using the value rules specified in Appendix A. Values. The evaluation focuses on the brand and targets end consumers. When conducting the evaluation, the tertiary indicators should be valued according to the rules specified in Appendix B.

6 Rules for Forming Brand Value Evaluation Results

6.1 Selection of Evaluation Methods For brand value assessment in the textile, apparel, footwear, and hat industries, the multi-period excess return method is recommended. Alternatively, it can be combined with the evaluation purpose, value concept, and evaluation criteria. The characteristics of the object are evaluated using other methods such as revenue-generating approaches or market-based approaches.

6.2 Calculation of Evaluation Results

6.2.1 Constructing a Multi-Period Excess Return Model When evaluating the brand value of textile, apparel, footwear, and hat industries using the multi-period excess return method, the value is calculated according to formula (3).

6.2.2 Determine Brand Revenue

6.2.2.1 Brand Benefits The brand revenue of the textile, apparel, footwear, and hat industries in the current year is calculated according to formula (4).

6.2.2.2 Determining the income from tangible assets 6.2.2.2.1 Tangible asset income The returns on tangible assets in the textile, apparel, footwear, and hat industries should be calculated according to formula (5). 6.2.2.2.2 Return on Current Tangible Assets The rate of return on current tangible assets in the textile, apparel, footwear, and headwear industries is calculated and published with reference to institutions authorized by the national monetary policy-making and implementation departments. Calculation of the 1-year basic loan reference rate. 6.2.2.2.3 Return on non-current tangible assets The rate of return on non-current tangible assets in the textile, apparel, footwear, and headwear industry is the required rate of return for purchasing or investing in non-current assets. It is lower than the benchmark lending rate for loans with a term of 5 years or more calculated and published by the institution authorized by the national monetary policy-making and implementation department.

6.2.3 Determine the brand equity discount rate

6.2.3.1 Brand Equity Discount Rate The discount rate for brand assets in the textile, apparel, footwear, and headwear industries should be matched with the calculation method for brand revenue, based on the industry average asset value over 3 or 5 years. The rate of return and brand strength coefficient are used to determine the value of the product, while also taking into account factors such as large fluctuations during economic ups and downs and overall industry fluctuations. The brand equity discount rate is calculated using formula (6).

6.2.3.2 Industry Average Return on Assets The average return on assets for the textile, apparel, footwear, and headwear industry can be calculated by comparing the average return on assets of listed companies of similar type and size within the industry. It can be obtained through statistical surveys or by referring to relevant data from authoritative industry organizations.

6.2.3.3 Brand Strength Coefficient The brand strength coefficient for textile, apparel, footwear, and hat industries is calculated using formula (7).

6.3 Evaluation Report Based on the evaluation results, an evaluation report shall be prepared. Brand value evaluation reports for the textile, apparel, footwear, and headwear industries should include, but are not limited to, the following aspects. Content.

---The standards upon which it is based;

---Implementation time, location, and evaluation personnel, etc.;

---Main processes and handling of special cases;

---Evaluation results.

GB/T 31278-2026. Brand Value Evaluation for Textile, Apparel, Footwear and Hat Industries ICS

03.140 CCSA

00 National Standards of the People's Republic of China Replaces

GB/T 31278-2014 Brand value evaluation for textiles, apparel, footwear, and hats. Published on 2026-02-

27 Implemented on June 1, 2026 State Administration for Market Regulation The State Administration for Standardization issued a statement.

......
This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 30 pages — is available in the English PDF.

Referenced standards

Normative references

GB/T 29185Brand - Vocabulary

Editions of GB/T 31278

Edition	Title	Revision	Status
GB/T 31278-2026	Brand valuation - Apparel, footwear and headwear industry	current edition	Current
GB/T 31278-2014	Brand valuation - Apparel, footwear and headwear industry	previous edition	Superseded

This page sells the current edition, GB/T 31278-2026. Earlier editions are listed for reference only.

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