Skip to main content

Intangible value contribution to the ASX 100

Embrace the power of intangible assets


Intangible assets contribute 57% of the value of the ASX100. Explore the changing dynamics of competitive advantage in the digital age through our latest report. This study analyses the contribution of tangible and intangible assets to the value of listed companies in Australia, the US, and the UK.  

At Deloitte we provide a 360° solution to amplify the value of clients’ brands, technology, data and all intangibles.

Key findings

Intangible assets contribute 57% of the value of the ASX 100 and around 89% of the NASDAQ. 

The economic importance of intangibles has been growing for several decades and is well recognised. The International Valuation Standards Council recently commented that: “intangible assets have long been the engine for value creation. Despite their importance to the capital markets, only a small percentage are recognised on balance sheets.”

Only a small portion of the 57% intangible value contribution to the ASX appears on company balance sheets. 

Our analysis implies a total value of $1.46 Trillion for ASX 100 intangibles, of which $1.18 Trillion is undisclosed value.

Technology, data, brands and other intangibles have become important drivers of competitive advantage in most industries. 

Within the ASX 100, intangibles contribute 75% or more of enterprise value in Healthcare, TMT, Consumer Goods and Industrials, and around half the value of the Financial Services and Energy & Resources.

Did you find this useful?

Thanks for your feedback

If you would like to help improve further, please complete a 3-minute survey