International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Valuation of Trade Secrets in Mergers and Acquisitions: A Theoretical Model

Author(s) Ms. Pallavi BG, Prof. Dr. Manas MN
Country India
Abstract Trade secrets represent a powerful but often underutilized class of intellectual assets, especially within innovation-led enterprises undergoing mergers and acquisitions (M&A). Unlike patents or trademarks, trade secrets lack formal registration, making them inherently difficult to assess through conventional valuation methodologies. This paper introduces the Trade Secret Valuation Matrix (TSVM)—a theoretical construct developed to systematically evaluate trade secrets in high-stakes M&A environments. The TSVM framework is structured around five critical dimensions: secrecy integrity, economic contribution, strategic longevity, legal enforceability, and integration alignment. These parameters collectively provide a structured, multidimensional lens through which the relevance and resilience of trade secrets can be gauged. The model is validated through simulated M&A case profiles in the biotechnology and financial technology sectors, both constructed using plausible business data and IP portfolios. Outcomes demonstrate that TSVM enables more nuanced risk assessments, supports value-based negotiations, and enhances strategic clarity. This research offers practitioners, legal advisors, and corporate strategists a rigorous, scalable method for incorporating trade secret evaluation into due diligence protocols. By addressing a longstanding blind spot in intangible asset valuation, the TSVM contributes meaningfully to the evolving practice of IP-centric dealmaking.
Keywords Trade Secrets, Mergers and Acquisitions, Intangible Asset Valuation, IP Strategy and competitive Advantage, TSVM Framework, Legal Enforceability
Field Business Administration
Published In Volume 7, Issue 4, July-August 2025
Published On 2025-07-03
DOI https://doi.org/10.36948/ijfmr.2025.v07i04.49916
Short DOI https://doi.org/g9r7pr
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