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Writer's pictureMiranda Kishel

How To Determine The Blue-Sky Value Of Your Company

Updated: Sep 30

When assessing the full worth of a business, look beyond tangible assets like equipment, property, and cash balances. One thing that often influences the final price tag of a company is its blue-sky value. This term, rooted in the world of business valuation, represents the additional intangible worth that a company may possess. It gives potential buyers a clearer understanding of its true market potential.


However, what exactly does “blue-sky” value mean? How do you calculate it, and why is it so important for business owners and potential buyers alike? Let’s look at all that contributes to the blue-sky value of a business, including branding, workforce efficiency, competitive advantages, and more.



What is a business appraisal and when do you need it


What is the Concept of Blue-Sky Value?


The blue-sky value of a company refers to the difference between the identifiable tangible assets (like property, equipment, and cash) and the total perceived value of the business as a turn-key operation. This space between tangible and overall worth is the company's intangible assets (frequently thought of as the most valuable aspects of the business). While physical assets can be calculated with relative ease, intangibles represent the things that keep a business running smoothly and contribute to its long-term success.


For example, intangible assets include things like brand reputation, a loyal customer base, a highly trained workforce, operational efficiency, proprietary technology, and even the business’s strategic position in the marketplace. These are often the things that set one company apart from its competitors. Simply put, blue-sky value reflects everything that makes a business more valuable than just the sum of its parts.


Tangible vs. Intangible Assets


Before we see how to determine blue-sky value, it’s key to talk about tangible and intangible assets.


Tangible assets are the items you can touch and measure. These include:


  • Real estate (office buildings, factories, etc.)

  • Equipment and machinery

  • Cash balances

  • Inventory


On the other hand, intangible assets are non-physical things that add value to the business but are harder to measure. These include:


  • Brand recognition and loyalty

  • Customer relationships

  • Trademarks, copyrights, and patents

  • Business goodwill

  • A strong company culture

  • Highly skilled and trained employees


While both types of assets contribute to a company’s worth, blue-sky value is driven by intangible assets. This value reflects the future profitability of the company based on these non-physical elements, often becoming a main focus during business valuation processes.


How to Calculate Blue Sky Value


Figuring out the blue-sky value of your company requires both an understanding of your tangible assets and a realistic estimation of your intangible assets. This process is usually broken down into a few basic steps:


  • Calculate Tangible Asset Value: Start by identifying and summing up all tangible assets. This would include real estate, machinery, inventory, cash, and any other easily measurable resources.

  • Assess Intangible Assets: Look at the intangible aspects of your business. This could mean reviewing your brand's reputation, the efficiency of your operations, your customer loyalty, or even the leadership team in place. These elements, while harder to put a price on, are necessary to determine the full worth of your business.

  • Estimate Future Earnings: Next, figure the company's projected earnings, which reflect the business's ability to generate profits moving forward. This is where the value of intangibles truly shines. A company with an excellent reputation and highly efficient operations will have a higher projected earning potential, adding to the blue-sky value.

  • Compare Industry Multiples: In many cases, business valuation professionals will use industry multiples to estimate a company’s overall value. These multiples are based on comparable businesses that have been sold recently and take into account both tangible and intangible factors.

  • Subtract Tangible Asset Value: Once the total value of the company has been figured out (both tangibles and intangibles included), subtract the value of the tangible assets. What remains is the blue-sky value; the intangible worth that distinguishes your business from others.


Main Intangibles Contributing to Blue Sky Value


Several things contribute to blue-sky value, each having to do with the health and future potential of the business. Here are some intangible elements that should be considered during any business valuation:


Brand Reputation and Customer Loyalty


The reputation of your brand plays a big part in determining your company’s blue-sky value. A strong brand can lead to customer loyalty, repeat business, and a steady stream of referrals. For potential buyers, acquiring a well-established and respected brand may be far more valuable than tangible assets alone. A brand’s goodwill can mean future profitability, especially in competitive markets.


Workforce Efficiency and Company Culture


Another intangible asset is your workforce. Businesses with highly trained, experienced, and efficient teams tend to have a much higher blue-sky value. Besides, a positive company culture that promotes employee satisfaction, retention, and productivity makes the business more appealing to buyers. A company with a low turnover rate and a motivated staff will attract buyers who see value in a stable and efficient workforce.


Competitive Advantage and Market Position


A company’s ability to maintain a competitive edge in its industry adds blue-sky value. Whether this advantage comes from branded technology, exclusive contracts, or strategic market positioning, any competitive benefit that sets a company apart from its rivals boosts its overall worth. Buyers may be willing to pay a premium for a company with clear advantages that can sustain profitability and growth over the long term.


Operational Efficiency and Management Expertise


The way a company is run - from day-to-day operations to strategic management - greatly affects its blue-sky value. Businesses with simplified processes, strong systems, and highly skilled management teams have the advantage of operating more efficiently, reducing costs, and maximizing profits.


Buyers are attracted to companies that are well-organized and led by experts because they see greater long-term potential in these businesses.


Why Blue-Sky Value Matters in Business Valuation


Knowing the blue-sky value of a company is imperative for both sellers and buyers during a business valuation. For sellers, recognizing the true worth of intangible assets helps them set a fair and accurate price for the business. It also provides a chance to highlight the non-physical strengths of the business, making it more attractive to potential buyers.


For buyers, blue-sky value helps justify the purchase of a business at a price higher than its tangible assets alone might suggest. By knowing the full value of intangible assets like customer loyalty, workforce efficiency, and brand recognition, buyers can make the best decisions - knowing they’re investing in a business with future potential.


Common Misconceptions About Blue-Sky Value


While blue-sky value can add worth to a business, there are common misconceptions that business owners and buyers should avoid. Some believe that intangible assets are too difficult to measure and, as a result, irrelevant during business valuation.


However, ignoring these assets can mean undervaluing a business. Another misconception is that the blue-sky value is simply an arbitrary figure. In reality, it's based on concrete elements like brand strength, competitive positioning, and workforce quality.


Unlocking the True Potential of Your Business


At Development Theory, we know that determining the full value of your business goes way beyond physical assets. Our expertise in business valuation and blue-sky value means that you gain a complete understanding of your company’s worth, including both tangible and intangible assets.


Whether you're planning for an exit, preparing for a sale, or just want to optimize your operations, Development Theory is here to help. To learn more about our approach and see real-world examples of businesses we've helped, explore our case studies

Click the "Contact Us" button on our web page to reach out today and discover how we can assist you in unlocking the full potential of your company.

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