The Emergence of Intangible Assets
The dematerialized, or digital, economy has fundamentally changed the way the value of a company and its brand is assessed.
A major turning point on a global scale was Facebook’s acquisition of WhatsApp. The value of this transaction was based primarily on intangible assets such as the brand and data, rather than traditional financial indicators such as revenue, EBITDA, or ROI.
As a result, the brand has become a key focus of financial, legal, and marketing strategies, acting as a true “capitalizer” of future results.
Whether for a business sale, recapitalization, or bank financing, brand value must now be taken into consideration.
Legal Considerations
It is important to note that the financial value of a brand can only be recognized if the brand is properly registered with an official trademark authority.
In Switzerland, this is the IPI (Swiss Federal Institute of Intellectual Property), while in France it is the INPI (National Institute of Industrial Property).
A trademark is registered according to:
→ Product classes, depending on your business activity
→ Countries or groups of countries (national trademarks, EU trademarks, or international trademarks)
Simply being registered with a commercial register does not provide legal protection for a brand.
The first international standard dedicated to brand valuation is ISO 10668:
What this definition does not specifically address from a valuation perspective is the close relationship between a brand and its data.
The value of WhatsApp, for example, lies largely in its nearly two billion users and their phone numbers.
1. Justified Value
- Financial performance / EBITDA
- Asset value:
- Patents
- Real estate
- Trademarks
2. Probable Justified Value
This level incorporates intangible assets:
- Brand, patents, and data
- Cognitive value of the brand
- Market segment potential of the brand and patents
- Copyrights and know-how
- Data valuation
- Compliance and regulatory factors
- Cybersecurity
Inspired by mineral resource valuation methodologies, this approach provides a comprehensive view of a brand’s current capacity and development potential.
Much like real estate valuation, it considers both existing assets and future growth opportunities.
3. Potential Probable Justified Value
- Expansion into additional product classes
- Geographic expansion
- Potential future trademarks and patents
Depending on the context, brand value is calculated based on these three dimensions.
Key Takeaway
The value of your company includes the value of its brand and its data, whether the brand operates globally or locally.
Therefore, it is essential to invest in your brand, strengthen its sustainability values, and increase its visibility.
Company Staging – A Service by Swiss House of Brands
Prepare your company for sale by reassessing your intangible assets, particularly your brand.
This can significantly increase the value of your business—on average by up to 30% for SMEs.
Our services include:
- Brand audit and market potential assessment
- Brand modernization and cognitive repositioning (positioning and visibility)
- Identification of new market segments and growth opportunities
- Data valuation and optimization
Case Study
A fiduciary company in French-speaking Switzerland was facing a succession challenge. Its founder wished to retire but was unable to find a buyer.
Our analysis revealed that the majority of its clients operated within the legal sector.
Actions taken:
- The brand was repositioned around this specialization.
- The company’s expertise and market differentiation were strengthened.
- This repositioning significantly increased its attractiveness to potential buyers.
(The remainder of the case study appears to be incomplete in the source text.)
