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The magazine, known for its annual rich list, said this is an India-specific property adding the ranking is not based on their networth alone.
Indian captain Virat Kohli was the sole cricketer in the top 100.
Juventus forward Cristiano Ronaldo ($109 million), Paris Saint-Germain forward Neymar ($105 million), Mexican boxer Canelo Alvarez ($94 million) and Swiss tennis great Roger Federer ($93.4 million) rounded out the top five.
The list of the world's top 15 female athletes is topped by Serena Williams, with total earnings of $29.2 million. On the second spot is Naomi Osaka.
Cristiano Ronaldo comes in second although earnings of $117 million will soften the blow for the Juventus forward, as will his status as the most followed soccer player in the world on social media.
Results 11-15
