The article presents the statistical evidence of a considerable gap between the market value of a modern company and the carrying value of its net assets. The authors define the gap as an underestimated part of assets and identify it with the company's goodwill. The authors research the practical application area of the business activity indicators, including for the grounded management decisions concerning the evaluation of investment attractiveness and efficiency of assets utilization of the modern companies.Keywords: goodwill, business activity, intangible assets, profitability, financial statement
