Analysis of Qualitative Valuation drivers affecting valuation

Value drivers are factors that drive a company's performance, growth and hence its value. Value drivers for closely held companies either reduce risk or increase growth/return. Value drivers can be both quantitative as well as qualitative in nature and which significantly affect the value of the business enterprise.

source https://www.caclubindia.com/articles/analysis-of-qualitative-valuation-drivers-affecting-valuation-47172.asp