Skip to content
SERVICE · 03

KRDS Multi-Layer Data Asset Valuation

KRDS combines cost-rebuild, market-comparable, income-attribution, utility-in-use, AI contribution, obsolescence decay, risk discount, and real-option layers into a single composite valuation per asset.

The KRYOS Reference Data-asset Valuation Standard - an eight-layer composite valuation expressed as a defensible P10·P50·P90 band, not a fragile point estimate.

THE PROBLEM

Single-point data valuations collapse under diligence. They confuse current value with option value, technical possibility with legal permission, and assumed contribution with measured contribution. The result is valuations that look credible on a slide and fail under audit, deal, or red-team scrutiny.

WHAT KRYOS DOES

KRYOS values each recognized asset across eight layers, weights them under the KRDS standard, and produces explicit P10·P50·P90 bands. Every dollar of value is traceable to its layer, its evidence base, its assumption set, and its dominant sensitivities.

Scope

Data and assets reviewed

EARM-recognized assets across the registry
AI-native assets (training, RAG, eval, telemetry)
Composite and fused internal assets
Externally enriched and licensed datasets
Productizable assets identified for monetization
Assets considered for impairment or write-down
Capabilities

What the engagement delivers

Eight valuation layers

Cost, market, income, utility, AI contribution, obsolescence, risk, and option value combined through KRDS weights.

P10·P50·P90 bands

Explicit valuation bands instead of single-point estimates, with documented assumptions and triggers.

Layer-by-layer attribution

Every dollar of value is traceable to its layer, its evidence, and its assumption set.

Reconciliation to EARM

KRDS outputs are reconciled to EARM recognition and measurement bases - no orphan valuations.

Dominant-sensitivity ranking

The handful of variables that actually move the band, ranked and documented.

Re-valuation cadence

Triggered and scheduled re-valuation tied to evidence freshness and impairment events.

Deliverables

Artifacts produced

Composite valuation per asset (P10·P50·P90)
Layer-by-layer attribution
Assumption and evidence binder
Dominant-sensitivity report
Reconciliation to EARM measurement bases
Board-ready valuation summary
Investor and audit exhibits
Outcomes

Decisions you can defend

OUTCOME 01

Valuations that withstand hostile diligence, audit, and red-team challenge.

OUTCOME 02

A single defensible value position usable by CFO, M&A, and investor relations.

OUTCOME 03

Explicit ranges and triggers rather than fragile point estimates.

Why it matters

The capital, audit, and AI consequences.

Capital decisions, deal pricing, AI ROI cases, and impairment positions are all downstream of valuation. A weak valuation method moves real capital in the wrong direction. KRDS exists to prevent that.

KRDS layers

Eight layers, one composite.

LAYER 01
Cost

Cost-to-rebuild from primary sources, including acquisition, cleansing, curation, and engineering cost.

LAYER 02
Market

Comparable transaction analysis from licensable data markets and observed counterparty deals.

LAYER 03
Income

Attribution of revenue, cost-avoidance, or margin uplift to specific data assets.

LAYER 04
Utility

Quantified utility-in-use across decisions, models, workflows, and operations.

LAYER 05
AI Contribution

Marginal model-utility delivered by training, eval, RAG, embeddings, and telemetry assets.

LAYER 06
Obsolescence

Decay curves and freshness-adjusted carrying values per asset class.

LAYER 07
Risk

Discount for rights, jurisdictional, security, vendor, and operational risk.

LAYER 08
Option

Real-option value of future productization, licensing, and composite-asset pathways.

VISUALIZATION 03

P10 / P50 / P90 Scenario Valuation

Bands, not points. Each scenario carries its own evidence basis and trigger conditions for impairment or upside recognition.

P10P50P90
$8M$16M$23M$31M$38MQ1/26Q2/26Q3/26Q4/26Q1/27Q2/27Q3/27Q4/27Q1/28Q2/28Q3/28Q4/28Q1/29
P10
$20M
Conservative - current rights-cleared, evidence-proven value only.
P50
$29M
Base - evidence-mature value across cost, income, and utility layers.
P90
$37M
Upside - option value, composite products, and AI-utility lift unlocked.
ILLUSTRATIVE · SAMPLE DATA FOR DEMONSTRATION
SAMPLE BAND · COMPOSITE
P90P50P10
FAQ

Questions clients ask before engaging.

Is KRDS compatible with IFRS, US GAAP, or upcoming intangible-asset standards?+

KRDS is a valuation method, not an accounting standard. Its outputs are designed to feed recognition and measurement under EARM and to map cleanly to current and emerging intangible-asset disclosure regimes.

Why bands rather than a single value?+

Single-point estimates hide the uncertainty in their inputs. A P10·P50·P90 band makes the assumptions, sensitivities, and trigger conditions explicit - which is the only honest posture for a forward-looking valuation.

Do you value assets we cannot legally transfer?+

Yes, but separately. Utility-in-use value is recognized internally; market and productization value are only attributed when rights and transferability are evidenced.

How is AI contribution valued?+

Through marginal-utility attribution to model lift, reliability, governance posture, and benchmark value - measured against documented eval sets, not narrative.

How often should valuations be refreshed?+

On a scheduled cadence - typically quarterly for material assets - and on triggered events such as rights changes, impairment signals, or AI utility shifts.

Engagement

Begin with a forensic data asset assessment.

A focused engagement that maps your data estate, scores assets against KRYOS frameworks, and produces a board-ready brief on what to recognize, value, productize, and capitalize.