Тhe subject of the study are the assets of the company that are not recognized under the traditional accounting statement (intellectual capital, IC), including those related to the company using the results of research (R&D) which make a significant contribution to its value. The aim of this paper is to analyze the contribution of intangible assets in the performance and value of the company. The object of the study is an international company in the sector of e-commerce. The company's intellectual capital was estimated using Tobin’s q ratio, VAIC and the cost capitalization method. Tobin's q of the company was higher than one (3.59), which indicates the presence of a significant intellectual capital. Research with the VAIC method showed that the largest contribution to the overall index is made by the component associated with human capital (HCE). The growth rate of HCE showed that each year the company gets an almost two-fold return on investment in such capital. Using the method of capitalization of R & D expenditures, we performed a recalculation of the key performance indicators, taking into account the impact on them of intangible assets, such as return on equity and total capital profitability of activity, asset turnover. Capitalisation of research has a positive effect on the basic parameters, although only slightly. It was found that current accounting standards do not identify many of the key components of IC. There is a large percentage of those costs in the structure of the intellectual capital of the company, which make up a large share of the company’s investments, but cannot be capitalized in connection with the requirements of the existing accounting standards. This complicates the task of managing these assets, and of adequately assessing the company for investors.