CASE STUDY Intangible Business Ltd Conduit Business Information Brief Intangible Business was employed by Deloitte to assess the value of Conduit Business Information, a leading business database company selling names, addresses and information for direct marketing purposes to clients including Audi, Orange, BT, Salvation Army and Shell. Intangible Business also valued over 300 domain names as part of the administration process. Deloitte was handling the administration of the company. Approach An initial investigation revealed that although Conduit was unprofitable due to mismanagement, it still had valuable assets; a good reputation/brand name and three unique database products. The databases included Business Universe, a B2B data source of 2m records covering small, medium and

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