Mergers & Acquisitions
Brand Valuation in M&A: What Buyers Should Actually Pay For
Most of a deal's value sits in intangibles, yet brand is the least evidenced. A CFO's guide to valuing a brand and customer relationships in an acquisition. The report sets out the considerations and practical implications discussed in the article.
- Format
- PDF · 15 pages
- Published
- Published Oct 2026
- Article
- Read the article
What's inside
- 01Intangible assets dominate deal value, yet most of them never appear on a balance sheet
- 02Purchase price allocation turns brand into a number, and the split is a judgement
- 03Brand rankings measure scale, not the earnings a mid-market buyer can transfer
- 04Brand evidence is thin, so buyers must build their own tests of price and acquisition cost
- 05Customer relationships are often the real asset and need cohort evidence, not logos