An Actual Brand Valuation Report a Court Rejected as ‘Speculative’

Business Valuation UpdateVol. 28 No. 7
July 2022
intellectual property
brand value, intangible property, royalty rate, intangible valuation


Text (redacted) of a valuation report for the brand name of a local hotel and resort used in a dissenting shareholder case. Can you spot why the court rejected the valuation as being too speculative?