We provide independent valuations of intangible assets, including trademarks, patents, licenses, concessions, software, research and de​velopment projects, and other contractual and intellectual property rights. Our valuation services are performed in accordance with the International Valua​tion Standards (IVS) and the applicable financ​ial reporting frameworks (IFRS and Slovenian Accounting Standards), ensuring objective, methodologically sound, and professionally supported valuation opinions.

Depending on the nature of the asset and the purpose of the valuation, we apply the most appropriate valuation methodologies, including:

• Multi-Period Excess Earnings Method (MPEEM) and Relief-from-Royalty Method
• Market Approach (using comparable transactions)
• Replacement Cost and Reproduction Cost Approaches

Our valuations are based on a comprehensive understanding of the business model, legal protection, competitive positioning, actual or expected cash flows, and the relevant market environment. We support our analyses with specialized databases, market research, and comparable market transactions.

We perform intangible asset valuations for a wide range of purposes, including:

• Financial reporting
• Asset acquisitions and disposals
• Valuation of in-kind contributions
• Licensing and contractual arrangements
• Corporate restructurings
• Tax and litigation purposes
• Other regulatory and commercial purposes

Where appropriate, we work closely with auditors, legal advisors, tax specialists, and other professionals to ensure that our valuation conclusions are fully aligned with applicable accounting, tax, and legal requirements, while providing effective support in transactions and proceedings where valuation plays a critical role in decision-making.