Net Promoter Score (NPS)

A quantitative measure of data fitness for its intended use, typically assessed across dimensions including accuracy, completeness, consistency, timeliness, uniqueness, and validity. Data quality scores enable organisations to monitor and improve the reliability of their data assets, prioritise remediation efforts, and establish trust in analytical outputs.

A quantitative rating assessing a company's performance and risk exposure across environmental, social, and governance criteria, typically assigned by specialist rating agencies such as MSCI, Sustainalytics, and S&P Global. ESG scores increasingly influence investment decisions, cost of capital, and regulatory compliance, and are becoming a material factor in business valuations and due diligence.

The intangible premium that a business commands above the fair value of its net tangible assets, reflecting factors such as brand strength, regulatory licences, customer loyalty, and market position. Franchise value is a critical concept in financial services and regulated industries where the right to operate carries significant economic worth.

The total net revenue a business expects to earn from a single customer over the entire duration of the relationship. LTV is driven by average revenue per user, gross margin, and retention rates, and is directly influenced by brand and relationship intangibles.

The effect a brand has on how customers think and behave: their awareness of it, the associations and perceived quality they attach to it, and their loyalty to it (the Aaker and Keller models). Brand equity is a consumer and marketing concept, measured with surveys, tracking studies, retention and price premium data, and it influences pricing power, customer loyalty and market share.

The intangible value derived from artistic, design, and creative capabilities within an organisation. Creative capital encompasses brand aesthetics, content libraries, product design expertise, and cultural assets that differentiate a business and drive customer engagement.

An intangible asset representing the value embedded in a company's established customer base, including contracts, loyalty, and recurring revenue. Under IFRS 3, customer relationships are separately identified and measured at fair value during purchase price allocations, typically using the Multi-Period Excess Earnings Method (MPEEM) which projects cash flows from the existing customer base over its expected attrition period.

A strategic management framework developed by Robert Kaplan and David Norton that translates an organisation's vision and strategy into a coherent set of performance measures across four perspectives: financial, customer, internal business processes, and learning and growth. The balanced scorecard is particularly relevant to intangible asset management because three of its four perspectives — customer, process, and learning — directly measure intangible value drivers.

How do you value a franchise agreement as an intangible asset?

Franchise agreements are valued using the income approach based on the present value of franchise fee income and royalty streams over the remaining agreement term, adjusted for renewal probability.

What types of intangible assets can Opagio identify and measure?

Opagio identifies and measures intangible assets across six practical categories: computerised information, innovative property, brand equity, human capital, organisational capital, and customer/relational capital.

What are the key intangible assets in e-commerce businesses?

E-commerce intangible assets include customer relationships and databases, brand and domain names, proprietary technology platforms, supplier relationships, and user-generated content and reviews.

What is the distributor method for valuing customer relationships?

The distributor method values customer relationships by treating the business as a hypothetical distributor that owns only its customer base, earning a distributor-level margin on sales to those customers.