Technology
Software ages fast. Its value has to be argued just as quickly.
Software ages faster than it appreciates. A platform built three years ago can still be a firm's most valuable asset — or its most impaired — and the difference often turns on assumptions no ledger records.
The decision that matters is what the intangible is worth today — and how much of that value rests on growth and churn.
Our expertise
The firm has valued technology and intangible assets since 2008; its work today applies IVS 2025 intangible-asset guidance and IFRS/IAS to developed technology, data assets, customer relationships and brand — including purchase-price allocation and impairment. Every engagement is led by a qualified director and reviewed for independence.
Meet the team behind this work
How we work
We choose the method the asset demands — relief-from-royalty, MPEEM or incremental cash flow — and stress it against the two assumptions that usually decide the answer: growth and churn. The client brings the business plan, the product and the contracts; we set the method, test the sensitivities and own the review. It fits a funding round, an acquisition or a year-end impairment test.
View the data
- Scope the asset & purpose
- Choose the method (RFR · MPEEM · incremental cash flow)
- Model the cash flows
- Test growth & churn sensitivity
- Report: basis, method, assumptions
What you receive
- A valuation report stating the basis, method and assumptions — what a board, buyer or auditor will test
- Documented inputs and workings for the intangible — so the number can be reconstructed
- Purchase-price allocation and impairment support (ASC 805 / IFRS 3; ASC 350 / IAS 36) — for acquisitions and year-end
- Sensitivity analysis on growth and churn — the assumptions that decide value
Technology value rarely sits still. The measure of the work is whether the number still holds when growth and churn move — because they will.
Industry valuation snapshot
Data as of 2026-10-07 · EODHD via apdb data plane · fair-value MCP