Insights on growth and intangible assets

Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.

Series A Due Diligence: What Investors Look for in Intangibles
series a 2026-03-26 · Ivan Gowan

Series A Due Diligence: What Investors Look for in Intangibles

Series A due diligence has evolved beyond financials and product demos. Sophisticated investors now assess the full intangible asset portfolio — technology defensibility, customer capital quality, IP strength, and team resilience. Understanding what they look for changes how you prepare.

Read more →
Goodwill Impairment Testing: Annual Review Checklist
goodwill impairment 2026-03-25 · Tony Hillier

Goodwill Impairment Testing: Annual Review Checklist

A comprehensive annual review checklist for goodwill impairment testing under IAS 36 and ASC 350. Covers triggering events, cash-generating unit identification, recoverable amount calculation, and disclosure requirements.

Read more →
Preparing for Exit: How Intangible Assets Affect Your Multiple
exit preparation 2026-03-25 · Ivan Gowan

Preparing for Exit: How Intangible Assets Affect Your Multiple

The multiple an acquirer pays is not arbitrary. It reflects the quality, defensibility, and transferability of your intangible assets. Founders who prepare their intangible asset portfolio for exit consistently achieve higher multiples than those who prepare only their financials.

Read more →
Equity Strategy for Founders: Preserving Value Through Growth
equity strategy 2026-03-24 · Ivan Gowan

Equity Strategy for Founders: Preserving Value Through Growth

Every funding round dilutes the founder. The question is whether that dilution is justified by the value created. Founders who understand their intangible asset base negotiate from evidence, not hope — and preserve significantly more equity through growth stages.

Read more →
Technology Asset Valuation: A Practical Guide
technology valuation 2026-03-24 · Ivan Gowan

Technology Asset Valuation: A Practical Guide

A practical guide to valuing technology intangible assets — including proprietary software, patents, and developed technology — using the Relief from Royalty method and alternative approaches.

Read more →
Pre-Revenue Startup Valuation: Intangible Asset Methods That Actually Work
startup valuation 2026-03-23 · Ivan Gowan

Pre-Revenue Startup Valuation: Intangible Asset Methods That Actually Work

Pre-revenue startups are notoriously difficult to value using traditional methods. Revenue multiples fail when there is no revenue. DCF models rely on projections that are mostly fiction. Intangible asset valuation offers a third path — grounded in what a startup has actually built, not what it hopes to earn.

Read more →
Valuing Customer Relationships in SaaS Businesses
customer relationships 2026-03-23 · Ivan Gowan

Valuing Customer Relationships in SaaS Businesses

How to value customer relationships in SaaS acquisitions using the MPEEM method. Covers attrition curve modelling, net revenue retention adjustments, and the critical differences between contractual and non-contractual customer bases.

Read more →

Subscribe to our newsletter

Get the latest insights on intangible asset growth and productivity delivered to your inbox.

Ready to measure your intangible assets?

Get a free productivity assessment and discover where your biggest growth opportunities lie.