Artificial Intelligence (AI) is an ever-evolving field that is home to startups and established companies striving to develop cutting-edge technologies. Valuing AI companies can be challenging due to their complex business models, lack of standard metrics, and rapid innovation. When valuing an AI company, the most critical factors are its technology and IP portfolio, quality and quantity of data, market potential for AI products and services, target market size, competition level, potential growth rate, management team’s experience and expertise, financial performance, level of investment and funding received, and regulatory and ethical matters.