The aim of the work is to further improve the qualitatively new approach to assessing the value of a business and a company, which has been proposed by us earlier. The methodology for collecting and processing data required for assessing a business and a company is considered in detail. A more detailed accounting of data on financial income flows CF and the discount rate WACC(n) for the entire period of the company’s existence or from the moment of its IPO (in increments of 1 year), and not only for the year of valuation, allows us to more accurately take into account the influence of the retrospective period (which was taken into account within the framework of the Brusov–Filatova consideration, but less accurately) and more accurately assess the business and capitalization of the company. Application of a new methodology to a couple companies: PJSC “PIK-specialized developer” (PIKK) and Yandex (YNDX.ME) has been done.