Backlog Analysis

A method of testing how changes in individual assumptions — such as discount rate, growth rate, or royalty rate — affect the estimated value of an asset or business. Sensitivity analysis is a critical component of intangible asset valuation, revealing which inputs have the greatest impact on the result and informing risk assessment.

A valuation and risk assessment technique that evaluates potential outcomes by modelling different sets of assumptions about key variables such as growth rates, margins, and discount rates. Scenario analysis is essential for intangible asset valuation because the future cash flows attributable to intangible assets are inherently uncertain.

A method of tracking the behaviour of groups of customers (cohorts) who share a common characteristic — typically their acquisition date — over time. Cohort retention analysis reveals whether product improvements are genuinely improving customer retention by isolating the performance of each intake group, and is essential for forecasting lifetime value and revenue trajectory in subscription businesses.

A valuation methodology that estimates a company's value by comparing it to similar publicly traded companies using financial ratios such as EV/Revenue or EV/EBITDA. Comps provide a market-based reference point but may undervalue intangible-heavy businesses if peers are not well matched.

A forecasting and valuation technique based on the logistic growth function, which models the adoption or diffusion of technology, products, or innovations as a characteristic S-shaped curve with slow initial growth, rapid acceleration, and eventual saturation. S-curve analysis is used in intangible asset valuation to project revenue trajectories for technology assets, assess the remaining useful life of patents, and evaluate where a product sits in its lifecycle.

An assessment of the sustainability, predictability, and growth trajectory of a company's revenue streams, examining factors such as the proportion of recurring versus one-time revenue, customer concentration, contract duration and renewal rates, pricing power, and the distinction between organic and acquisition-driven growth. Revenue quality analysis is a core component of financial due diligence in M&A transactions and directly impacts the selection of appropriate valuation multiples.

A legal assessment that determines whether a product, process, or technology can be commercialised without infringing the intellectual property rights of third parties. FTO analysis involves searching and reviewing granted patents and pending applications in relevant jurisdictions to identify potential infringement risks.

A productivity measurement technique that compares a firm's or sector's performance against the theoretical maximum output achievable with given inputs. Frontier analysis methods, including data envelopment analysis and stochastic frontier analysis, reveal inefficiencies and quantify the productivity gap attributable to underinvestment in intangible assets.