This is the basis of new study by industry analyst Plimsoll Publishing which has, for the first time, looked into the valuations of the UK's largest 100 scientific and laboratory equipment companies
The headline figures offer encouraging news.
Overall values are on the up, rising 5% in the period of the review.
59 of the companies included have seen their values increase by 31%.
This is a direct result of improved profitability and a conscious effort by their managers to place their company's on a firm financial footing.
These companies are building a solid foundation to further enhance their values in 2007.
Sadly, not all of those valued in the study have prospered, as 40 of the companies have seen their value fall, on average by 25%.
14 of the largest UK scientific and laboratory equipment companies have seen their values plummet, falling by 50% in the review period.
To give some detail to the valuations, the 260-paged study includes a critical assessment of each of the 100 companies' strengths and weaknesses.
David Pattison, senior analyst at Plimsoll comments: "In the study we have taken a long term view and looked at each of these companies over the last four years.
"No wonder there is so much acquisition speculation in the market when the valuations change so rapidly from year to year".
Those looking to expand their businesses are sure to find the acquisition application of the analysis useful.
David Pattison goes on, "There are eight companies that really stand out in the analysis for their classic acquisition potential.
"Blatantly undervalued, they have the potential to double in value, if staff costs, debts and other expenses are brought under better control.
"These companies are likely to attract interest from private equity predators as well as industry buyers amongst the 100 largest companies".
The analysis offers some encouragement for all 100 companies by advising how they could increase in value.
The strategies each should adopt to deliver maximum returns are laid out in the publication.
Primarily aimed at the non accountant, the publication in its convenient graphical format is not a heavy read and allows even the most impatient of readers to the get the facts on each company quickly.
It is said to be ideal for anyone with a commercial interest in the largest 100 companies in the industry.
Copies of the publication are available for £500.
Laboratorytalk readers can take advantage of a 5% discount when ordering on line by quoting the code PRO1 at the checkout.