Sensitivity Analysis

The valuation of a company's existing order book or contracted but undelivered revenue at the measurement date. Backlog is recognised as a contract-based intangible asset under IFRS 3 and ASC 805 when it arises from contractual or legal rights.

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 method of segmenting customers into groups based on shared characteristics or time of acquisition, then tracking their behaviour and value over time. Cohort analysis is essential for understanding customer lifetime value trends, retention dynamics, and the true unit economics of growth-stage businesses.

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.

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 valuation methodology that estimates a company's value by analysing the prices paid in comparable M&A transactions. Precedent transactions incorporate control premiums and strategic value that may not be captured in public market comparables.

A financial analysis used in M&A to determine whether a proposed acquisition will increase (accrete) or decrease (dilute) the acquirer's earnings per share. This analysis is particularly sensitive to how acquired intangible assets are valued and amortised post-transaction.

A valuation technique that applies financial options pricing theory to evaluate the flexibility embedded in strategic investments, such as the option to expand, delay, or abandon a project. Real options analysis is particularly valuable for intangible-intensive investments where uncertainty is high and future decision points create significant embedded value.

What happens if I disagree with Opagio's valuation?

All valuations depend on assumptions. Opagio provides sensitivity analysis so you can adjust inputs, test different scenarios, and align conclusions with your own views.

How accurate is the Asset Valuator in Opagio Intangibles?

The Asset Valuator applies the method you choose to the assumptions you enter, so its fair value estimate is only as reliable as those inputs. Opagio is not a valuer, and its outputs are not a signed valuation.

Can I export my Opagio valuation for use in external documents?

Yes, in part. Report Studio produces a downloadable PDF report, and the Asset Valuator exports a side-by-side comparison of saved scenarios as a CSV file. Neither is a signed valuation.