Intangible Asset Valuation
In a knowledge-based economy, intangible assets have become a pillar of business value.
Patents, trademarks or software must be rigorously evaluated to ensure financial transparency, meet regulatory requirements and strengthen the confidence of investors and partners.
What is intangible asset valuation
Valuing an intangible asset means measuring the value of patents, trademarks, software or databases taking into account their strategic role, economic potential and legal protection. This approach makes it possible to defend your interests during transactions, to meet fiscal or accounting requirements and to manage value creation more precisely.
Step 1
Scope of the mission
Define the object, context and precise objectives of the valuation.
Step 2
Document collection
Gather the legal, financial, technical and operational information necessary for the analysis.
Step 3
Modeling
Apply methods adapted to the nature of the assets.
Step 4
Preliminary report
Structure the results obtained in a clear, synthetic and reasoned document.
Step 5
Presentation of the results
Share the initial conclusions with the client, explain the evaluation logic and discuss the hypotheses.
Step 6
Update the model
Integrate feedback from the customer or advice, adjust assumptions, flows and parameters.
Step 7
Final report
Finalize, validate and deliver a complete, documented and defensible report.
Why and when should intangible assets be valued?
Intangible assets — such as patents, trademarks, brands, software, databases — often represent an essential part of a company's value. Their evaluation makes it possible to secure a transaction, to meet fiscal or accounting obligations, but also to manage the strategy more precisely and to defend your interests during partnerships or disputes.
Transactions and restructuring
We help companies determine the fair value of their intangible assets, to clarify the distribution of this value during intragroup transactions and to secure their negotiations with third parties.
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We value patents, brands and other assets as attractive levers for investors, while justifying the conditions for entry into capital and regulating the transfer of rights during joint ventures.
Taxation and transfer pricing
We apply the principle of full competition and strengthen transfer pricing documentation, by meeting the specific requirements of the Swiss authorities during intragroup transactions.
Accounting and reporting
We support the accounting of values during an acquisition (PPA), the revaluation or impairment tests of intangible assets, in order to make your financial statements reliable.
Strategy and management
We identify the intangible assets that create the most value, help prioritize investments or divestitures and support the optimization or monetization of an intangible portfolio.
Legal protection and litigation
We intervene to support compensation claims, assess damages related to intangible assets and support license or transfer negotiations in a litigation context.
Methods for valuing intangible assets
The valuation of intangible assets — patents, brands, brands, software, databases — requires a specific approach. We combine several complementary methods in order to reflect their strategic role, economic potential and legal protection.
- Revenue approach:
Value estimation based on future financial flows generated by the asset (royalties, cost savings, competitive advantages). - Market comparable approach:
Comparison with transactions or licenses involving similar assets. - Cost approach:
Measures value based on expected future cash flows. - Actual options:
Integration of strategic flexibility, especially for R&D projects or assets with high uncertain potential.
Diverse range of clients advised
Family Offices
Executives/Management
Family shareholders
Private equity funds
Family businesses
SMES
operations analyzed
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The transactions presented were carried out by, with the contribution of, or with the participation of members of the Hectelion team in the context of functions performed currently or previously.
Frequently Asked Questions
Through the updated future flows generated by its exploitation or by a reproduction cost method.
The most common approaches are “relief from royalty”, adjusted historical cost, and transaction method.
The economic value reflects future potential, the book value corresponds to the amount recorded on the balance sheet.
During an impairment test, an acquisition, a sale or an in-kind contribution.
It materializes the value of an intangible asset that is often overlooked, improving the perception of investors.
Yes, if these elements are identifiable, measurable, and likely to generate future economic flows.
By adjusting the projection period and the rate of economic depreciation or obsolescence.
A misallocation of the purchase price, a fiscal risk or an erroneous impairment test.