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This study’s main goal is to assay how intangible assets, specifically the value of brands, affect firm value and the difference between book value (BV) and market value (MV). Excel as one of the software has been used to calculate ratios such as the B/M ratio, Interbrand value/MV, and Brand Z value/MV. The brand values were obtained from Interbrand and Brand Z, two companies that evaluate brands on an annual basis. In order to determine whether the value of the brands that are issued by these two firms has an impact on the value of the firm, the study also looks at the relationship between brand and firm values with the use of SPSS. The same brands in two separate companies were compared using Interbrand and Brand Z's top 100 brand rating lists from 2020, and an explanation of why the two valuation organizations place different values on the same brand was provided. The results show some businesses have relatively high book-to-market ratios, whereas, for others, the book value is higher. Brand value also accounts for a significant portion of both a company's book and market values. The findings also indicate that some organizations valued their brand more than their commercial value. According to the findings of the regression analysis, brand valuations by Interbrand and Brand Z have a considerable influence on business value.
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