Understanding how much a company is worth is crucial for owners and investors during business deals. The article discusses different methods used to value companies and introduces the MDI-R concept, which helps determine a fair value for a company by looking at its assets, income, and intellectual capital. The study shows that there can be subjective factors that affect how assets are valued, which can lead to challenges in accurately determining a company's worth. The researchers propose a new hybrid method, MDI-R, to improve the accuracy and usefulness of existing valuation methods.