Scalar

How reliable is the Acquisition Price Method when valuing intellectual property transfers?

Antony Zack and Jonathan Lubick examine the adjustments, comparability considerations, and valuation challenges that can influence the reliability of APM.

Read the full analysis: https://scalar.io/insights/acquisition-price-method-intellectual-property-transfers/

August’s Marketplace Index shows a widening valuation gap across the market.

Top marketplace multiples increased while median valuations moved lower, with growth continuing to separate valuations such as MercadoLibre’s growing ecosystem supporting strong marketplace activity.

Subscribe to receive the full Marketplace Index each month. https://scalar.io/insights/

Software valuations are moving, but not evenly. Median multiples rebounded while top-tier valuations held steady, and growth continues to separate the market.

This month’s Software Index looks at where the market is assigning value and why.

Explore: https://scalar.io/insights/

August brought a few notable shifts across the Disrupt 50.
AI-native security is gaining attention, companies are returning to the market more quickly, and Databricks has moved into the top three.
See what’s changing across the ranking: https://scalar.io/insights/

Marketplace valuations stabilized in July, while leading companies continued to command higher valuation multiples than the broader market.

Explore this month's Marketplace Index and subscribe to receive the full report in your inbox each month.

https://scalar.io/insights/

AI is no longer enough on its own.

Companies turning AI into measurable results continue to lead, while growth remains the clearest signal of market leadership.

Explore the full Software Index: https://scalar.io/insights

AI continues to shape what’s next—but its impact is expanding beyond software.

This month’s Disrupt 50 highlights the companies, capital, and investors driving the next wave of innovation.

Explore the full ranking: https://scalar.io/insights/disrupt-50/2026-07/

Happy Independence Day.

Wishing everyone celebrating a joyful and memorable Fourth of July.

Not all marketplace companies are being valued the same way.

June data shows continued pressure on valuation multiples, significant variation across growth cohorts, and sustained premiums among market leaders.

See the full Marketplace Index:

scalar.io/insights

Software valuations moved higher this month, but not evenly.
Growth continues to command a premium, and the strongest performers are widening the gap with the broader market.

Explore the full Software Index: http://scalar.io/insights