Intangible Assets Valuation

In the modern economy, a significant portion of a company's value is often held in its intangible assets—brand reputation, intellectual property, customer relationships, and proprietary technology. Accurately quantifying the value of these assets is a complex but critical task for M&A transactions, financial reporting, and strategic management.

Our Role

We provide independent, robust, and defensible valuations of a wide spectrum of intangible assets. Our analysis is essential for clients needing to comply with financial reporting standards (IFRS 3), for tax purposes, or to inform strategic negotiations.

Intellectual Property (IP) Valuation

We determine the fair value of patents, trademarks, copyrights, and trade secrets, enabling clients to make informed decisions regarding licensing, sale, or use as collateral for financing.

Brand & Customer Relationship Valuation

We quantify the value of brand equity and customer relationships using sophisticated income-based methodologies, such as the Multi-Period Excess Earnings Method (MPEEM), to capture their contribution to future cash flows.

Purchase Price Allocation (IFRS 3)

In the context of a business combination, we identify and value all acquired intangible assets separately from goodwill, providing an audit-ready analysis that complies with IFRS 3 requirements for purchase price allocation.

The Aether Advantage

The valuation of intangible assets is a highly specialised field where the choice of methodology and the calibration of its inputs can have a material impact on the result. The primary value of such a valuation lies not just in the number itself, but in its defensibility under scrutiny.

Methodological Expertise

Our team possesses deep expertise in the accepted methodologies for valuing intangible assets. We select and tailor the most appropriate approach—whether income, market, or cost-based—to capture the unique economic characteristics and risk profile of each asset. This ensures the valuation is not only technically sound but also commercially relevant.

Unlocking Hidden Value

Intangible assets are frequently overlooked or undervalued in M&A transactions. Our rigorous identification and valuation process ensures that sellers can maximise their company's value and that buyers have a clear understanding of the assets they are acquiring. Our independent analysis provides a powerful basis for negotiation and strategic planning.

Confidential Consultation

For a robust and defensible valuation of your intangible assets, please contact us.