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Valuing AI Capabilities in M&A: Beyond the Hype

AI commands premium valuations, but many "AI companies" have limited genuine AI capabilities. Separating substance from hype is critical for accurate valuation.

AI Reality Check

What Counts as AI?

  • Machine learning models making predictions
  • Natural language processing
  • Computer vision systems
  • Recommendation engines
  • Autonomous decision-making

What Doesn't Count

  • Rule-based systems marketed as AI
  • Simple analytics dashboards
  • APIs to third-party AI services
  • "AI-ready" infrastructure
  • Future AI roadmap without current capability

AI Valuation Factors

Value Drivers

  • Proprietary models: Custom models with competitive advantage
  • Training data: Unique data assets for model training
  • Production ML: Models deployed and generating value
  • MLOps maturity: Ability to iterate and improve
  • Team expertise: ML engineering and data science talent

Value Detractors

  • Models trained on public data
  • Commodity models available from cloud providers
  • No clear path from research to production
  • High annotation/labeling costs
  • Regulatory restrictions on AI use

Assessment Questions

  • What specific AI models are in production?
  • What is the model performance vs. baselines?
  • What data was used for training and who owns it?
  • How are models monitored and retrained?
  • What would it cost to replicate the capability?
Key Takeaway: AI premium valuations require AI substance. Validate claims with technical evidence, not marketing materials.

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