A range should explain the selected comparables, not hide them

Quartiles, medians and averages are useful summaries, but they should follow agreement review rather than replace it.

The main issueAnalytics should make the evidence clearer, not less visible.

Inspect the distribution before relying on a single statistic.

Review outliers and unusual payment structures individually.

Keep the accepted agreements visible behind every chart.

Use statistical tools as support for judgement.

TPRoyalty note

This is a concise research note, not a substitute for the facts and legal or transfer-pricing requirements of a particular case.